M/S J. Thomas And Co. Pvt. Ltd And ANR v. Rhe Surperintendent , Cgst And Cx Circle -4, Group -18, Audit Commissionerate And ORS

16.12.2022 ns/pg Ct.16 MAT 1913 of 2022 With I.A. No.CAN 1 of 2022 M/s. J. Thomas & Co. Pvt. Ltd. & anr.

Vs.

The Superintendent, CGST & CX, Circle - 4, Group - 18, Audit - I Commissionerate & Ors.

Mr Ankit Kanodia, Ms. Meegha Agarwal, Mr. Jitesh Sah ...

for the appellants.

Mr. Vipul Kundualia, Mr. Tapan Bhanja ... for the CGST Authorities.

Mr. Atarup Banerjee, Ms. Madhu Jana ..... for the Union of India.

We have heard Mr. Ankit Kanodia, learned Advocate appearing for the appellants and Mr. Vipul Kundalia, learned Advocate for the CGST authorities. This intra Court appeal is directed against the order dated 22nd November, 2022 in WPA No.23759 of 2022. The appellants appear to be aggrieved by an action of the department in demanding copies of certain documents relating to the period of 2017-2018 on the ground that already the audit observations were considered, documents were produced by the appellants and the audit observations were closed.

We fail to understand as to what serious objection the appellants can have for producing the

documents and if they are so confident of their case, nothing should deter them from producing the documents including the alleged closure report.

Therefore, the learned Single Bench was right in dismissing the writ petition and we find no good ground to interfere with the said impugned order. Accordingly, the appeal fails and is dismissed along with the application.

Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities.

( T. S. Sivagnanam, J.) (Hiranmay Bhattacharyya, J.)