The Rajasthan High court has rendered that the GST council should not impose the assessee for depositing the GST or take the measures with force without following the steps given under Section 74 of the CGST Act.
The applicant is the owner of Dhariwal Products and wants to answer to the respondent GST department along with its officials in doing the search and investigation of the applicant’s premises forcing the applicants to deposit a bigger sum of Rs 11.5 cr during examination carried out on 05- 06.01.2022 as being in gross violation of the essential need of section 74 of the CGST act.
Mr Vikas Balia, Senior Advocate requested that the process taken by the respondent council on performing the examinations in the applicant’s premises excluding before the execution is truly illegal, unjust, and highhanded. GST Intelligence Officer is present in the residence of the applicant provides a sham notice to the applicant’s representative for the appearance in the factory premises and hence takes out a confession with force from him. The applicant was imposed to deposit the sum of Rs 11.5 cr for the accused GST theft but there is no proof for the same.
The two judges Vinod Kumar Bharwani and Sandeep Mehta mentioned that prima facie, the same comes that there is an impugned action taken without following the steps that follow Section 74 of the CGST Act. As the petitioner has been away from the claims, the deposit of GST is seen as voluntary in nature and the proceedings of search in the merit of MR Balia.
Post to choosing the process the respondent’s heads shall unable to obtain the allegedly short paid GST under Section 70 of the CGST Act has been taken despite the applicant’s statement had previously taken on the investigation date.
Towards the applicant, there would be no pressurized steps that have been taken for him also the investigation operations performed on the date 05.01.2022/ 06.01.2022 and the summons issued in pursuance thereof, the court told.
The applicant would not be imposed to furnished any amount for GST without following the procedure under Section 74 of the CGST Act, the court mentioned during listing the concern on the date 10th March 2022.
Senior Advocate Vikas Balia assisted by Mr Sharad Kothari, Mr Mayank Taparia and Mr Priyansh Arora have addressed the petitioners.
