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ARUN BHANSALI, ASHUTOSH KUMAR
Nestle India Limited – Appellant
Versus
Union of India – Respondent
ORDER :
Pursuant to the order dated 04.12.2023, the Additional Commissioner, CGST, Jaipur has passed the order relating to the jurisdiction and has come to the conclusion that he has the jurisdiction to issue the show-cause notice.
2. Miscellaneous application (01/2023) has been filed by the respondents to place the said order on record.
3. The application No.01/2023 is allowed. Order dated 13.12.2023 is taken on record.
4. Learned counsel for the petitioner with reference to the order dated 13.12.2023 passed by the authority on the aspect of jurisdiction, made submissions that the determination made is contrary to the language of the Section 65 (7) of the Central Goods and Services Tax Act, 2017 ('the Act') inasmuch as if the said determination is accepted, the same would result in issuance of multiple show-cause notices based on one single audit report.
5. With reference to the definition of 'Proper Officer' under Section 2(91) of the Act and notification dated 10.02.2019 (Annexure-4), submissions have been made that only one notice based on the audit report as per the monetary limit involved in the said show-cause notice could be issued and as in the present case, notice dated 17.08.
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.
Simultaneous show cause notices by Central and State GST authorities violate Section 6(2)(b) of the CGST/SGST Act and GST Council guidelines.
Point of Law - Section 74 of the CGST Act deals with determination of tax not paid, or short paid, or erroneously refunded, or input tax credit wrongly availed, or utilized by reason of fraud, or any....
The jurisdiction of CAG is limited to government departments, and show cause notices based on its audit findings are valid unless issued improperly.
Multiple Show Cause Notices can exist for the same tax period under GST if they pertain to different subjects, reinforcing the absence of a bar under the GST regulations.
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....
The court established that the failure to issue a mandatory show-cause notice under Rule 142(1A) of the GST Rules prior to initiating proceedings is a jurisdictional defect that invalidates any subse....
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.
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