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EASWARAN S., A. K. JAYASANKARAN NAMBIAR
Rajive And Company, Represented By Its Managing Partner, Mr. Rajive Paul – Appellant
Versus
Deputy Commissioner (Audit) Audit Division Kollam-2, Tax Complex, Asramam, Kollam – Respondent
JUDGMENT :
(A.K. Jayasankaran Nambiar, J.)
This Writ Appeal is preferred by the petitioner in W.P. (C).No.39222 of 2024 aggrieved by the judgment dated 11.12.2024 of the learned Single Judge that dismissed the writ petition.
2. The brief facts necessary for disposal of the Writ Appeal are as follows :
The petitioner impugned the show cause notices issued to it under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017 [hereinafter referred to as the “CGST/SGST Act”] as also the audit report dated 08.07.2024 on which they were based, inter alia on the contention that the audit in question was not completed within the time prescribed for the same under the CGST Act. The contention, in other words, was that since the audit envisaged under Section 65 of the CGST Act was not completed within the time limit of three months from the date of its commencement as envisaged thereunder, the audit report, as also the show cause notices issued based thereon, were without jurisdiction and therefore liable to be quashed.
3. The appellant points out that it was informed of the conduct of the audit by Ext.P1 notice dated 15.12.2023, which also s
The audit report's delay does not invalidate show cause notices under the CGST Act if they comply with statutory provisions, as the audit serves merely as additional material for initiating action.
The commencement of audit under the GST Act is defined by the date documents are made available, and the audit must be completed within three months from that date.
The initiation of proceedings under one GST Act precludes subsequent actions under another for the same subject matter, emphasizing distinct meanings of 'proceedings' and 'inquiry'.
The jurisdiction of CAG is limited to government departments, and show cause notices based on its audit findings are valid unless issued improperly.
The audit provisions under Section 65 of the SGST Act apply to individuals who were registered during the audit period, even if their registration is cancelled thereafter.
The court stayed proceedings on a show-cause notice, indicating the need for further consideration of jurisdiction under Section 65(7) of the Central Goods and Services Tax Act, 2017.
The provisions of the Finance Act, 1994, including Section 70, Section 72, Section 72A, and Section 73, must be interpreted in conjunction with the Constitution (101st Amendment) Act, 2016 and the Ce....
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
Jurisdiction to issue a show cause notice under Section 74A arises from detected violations in monthly returns, allowing for action prior to annual return due date.
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