And the formation of his belief that there has been escapement of the income of the assessee from assessment in the particular year because of his failure to disclose fully and truly all material facts. We may now address ourselves on the last question as regards the applicability of the safeguards pertaining to arrest as explained by the Supreme Court in case of D.K. The recording of reasons which lead to the passing of the order is basically intended to serve a two-fold purpose: (1) that the “party aggrieved” in the proceeding before acquires knowledge of the reasons and, in a proceeding before the High court or the Supreme court (since there is no right of appeal or revision), it has an opportunity to demonstrate that the reasons which persuaded the authority to pass an order adverse to his interest were erroneous, irrational or irrelevant, and (2) that the obligation to record reasons and convey the same to the party concerned operates as a deterrent against possible arbitrary action by the quasi-judicial or the executive authority invested with judicial powers. 4. Principal commissioner of central goods & services tax, Kolkata North , 2nd floor, GST Bhavan, 180 Shanti Pally , R.B Connector, Kolkata 700107 50 Ganesh Mahajan Therefore, invoking this provision and issuing notice under the provision of the Income Tax Act, 1961 dealing with assessment in case of search or requisition on same day would not effect validity of order passed under this provision. Found 97 GST numbers in 3 ms. ... JAMNAGAR, GUJARAT — 360520. under sub-section (2) of section 67 of the GGST Act, 2017, it is evident that the properties in respect of which the prohibition order has been passed were not found at the premises which came to be searched. : (079)-26576702 Fax : (079)-26582056 salestax-ahd@gujarat.gov.in Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. assistant commissioner : div-ii & iv 0261-2478742 (13) shri n.l. STATEMENT OF PURCHASE SHOWN IN BOOKS WITHOUT TAKING PHYSICAL DELIVERY OF GOODS. 7. The construction that would best achieve the purpose and object of the statute should be adopted.”. Co. Ltd. v. The Assistant Commissioner of Sales Tax and Others [1974 (4) SCC 98], has succinctly discussed the concept of delegation. There is no doubt that the arrest memo is a key safeguard against illegal arrest and a crucial component of the legal procedure of arrest. Whether the constitutional safeguards laid out by the Supreme Court in D.K. We providing free GST Registration and Incorporation for any startup. However where the Assessing Officer is satisfied that a guarantee from a scheduled bank for an amount lower than the fair market value of the property is sufficient to protect the interests of the revenue, he may accept such guarantee and revoke the attachment. The political wing is an elected body of … On a perusal of the order dated 30.7.2019 passed by the Assistant Commissioner of State Tax, Unit 22, Ahmedabad under rule 139(4) of the GGST Rules, pursuant to the search of the premises of the petitioner It is not just sufficient to state in the arrest memo that the person arrested and produced has committed offences under Section 132 of the Act, 2017. Are you facing any problems to related with law? The sub- section (2) of section 69 provides for informing such a person about grounds of arrest if he is alleged to have committed a cognizable and non bailable offence and sub-section (3) authorises the Deputy Commissioner or Assistant Commissioner subject to the provisions of the Code for releasing the arrested person on bail if he is alleged to have committed non cognizable and bailable offences by exercising the power as an officer in charge of the police station. 24. In the Income tax Officer, Calcutta and Ors. In order to submit a comment to this post, please write this code along with your comment: 1ab862e5615a91581ccbac7d2039deff. All India Protest Call against GST/Income Tax Issues by WMTPA, Taxpayers! So, however, that the total period of extension shall not in any case exceed two years or sixty days after the date of order of assessment or reassessment. ALPESH PATEL | Mumbai, Maharashtra, India | Assistant Commissioner GST at Government of Gujarat | 413 connections | View ALPESH's homepage, profile, activity, articles The Police Officer is also under an obligation to inform, under Section 50A of the CrPC, a nominated person about the factum of arrest. 5B, Port User Building, Mundra Port, Mundra, Gujarat – 370421 Email-id : commr-cusmundra@nic.in The first and the foremost thing which needs to be noted is that even for the purpose of Section 67, the satisfaction has to be of the proper officer not below the rank of the Joint Commissioner. 1. – Finance Risk Manager (FRM) Is The Course For You! When a necessity would arise and of what type being uncertain the legislature could not have laid down any other guideline except the guidance of “necessity”. But that expression means that the circumstances need not be such as would conclusively establish investigation. R/SPECIAL CIVIL APPLICATION NO. Copy To: 1. While producing the person arrested under Section 69 of the CGST Act, the importance of valid, proper and exhaustive arrest memo should not be undermined. Normally, a discretion entrusted by the Parliament to an administrative organ must be exercised by that organ itself. (1) of section 45 of the Reserve Bank of India Act, 1934 at the place where the office of the Principal Commissioner or Commissioner is situate. Such power should be used sparingly and only on substantive weighty grounds and reasons. GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment] By Taxscan Team - On October 28, 2020 2:39 pm The Gujarat High Court held that the Commissioner was empowered to authorize ‘arrest’ … The right to interrogate the detenues, culprits or arrestees in the interest of the nation, must take precedence over an individual’s right to personal liberty. 1. Application of the assessee pending before Assistant Commissioner for release of assets attached must be disposed of the earliest for the ends of justice. It is further submitted that the respondents have exercised powers of provisional attachment of property under section 83 of the GGST Act whereby, the three bank accounts of the petitioner maintained with the Central Bank of India, H.L. In the case of Valerius Industries (Supra), we have taken the view that the Commissioner ought not to have delegated his powers of provisional attachment under Section 83 of the Act to the Assistant Commissioner. The Assistant Commissioner rejected the refund claim vide OIO No. (3) A person who has been arrested or detained and is being held in custody in a police station or interrogation centre or other lock-up, shall be entitled to have one friend or relative or other person known to him or having interest in his welfare being informed, as soon as practicable, that he has been arrested and is being detained at the particular place, unless the attesting witness of the memo of arrest is himself such a friend or a relative of the arrestee. Gujarat Ahmedabad Ahmedabad South Vatva - I Range IV The jurisdiction of this range extends to plot no.1 to 75 of Phase-i Vatva, Ahmedabadexcept M/s. The page contains the list of GST numbers in Gujarat starting from 24R. 079-27544599 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. Again the cognizance of such complaint has to be taken by the Court concerned only in accordance with Section 134 of the Act 2017. Clause (a) does not create any difficulty as investigation is instituted either at the wishes of the company itself expressed through a special resolution or through an order of the court where a judicial process intervenes. The power conferred upon the Assessing Officer under this provision is a very drastic farreaching power and that power has to be used sparingly and only on substantive weighty grounds and reasons. We quote the relevant observations as under: “31. (2)An Officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other Officer of State tax who is subordinate to him. Moreover. The said rule grants an officer, not below the rank of Assistant Commissioner, who has reason to believe that ineligible or fraudulent ITC has been availed by an assessee, the right to block ITC for a period of one year. In re Swaminarayan Foods Pvt.Ltd. There is no doubt that the formation of opinion by the Central Government is a purely subjective process. Section 132 of the CGST Act "132. It was submitted that therefore, there is no justification for attaching the bank accounts over and above the attachment of the office premises when the liability that may arise is already protected by the attachment over the office premises. However, the intention may be negatived by any contrary indications in the language, scope or object of the statute. Tender Notice for calling Quotation for Renewal And purchase of subscription to GST-EXCus DVD 2021 Please click here Procedure for selection of Special Public Prosecutors (SPPs) for handling CBEC cases before the Subordinate Courts/Courts of Session and High Court - Regarding. 26. 43. (9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. The only question that fell for consideration, was whether the order of provisional attachment passed by Assistant Commissioner in exercise of powers under Section 83 of the GGST Act, 2017, was sustainable in law. The issue is no longer res integra, in view of the decision of this Court rendered on 28th August, 2019, in the case of Valerius Industries Versus Union of India [Special Civil Application No.13132 of 2019]. I say and submit that the entire issue is with respect to obtaining fake bills for the purpose of availing input tax credit without actual movement of goods. (vii) The main thrust of the decision in the case of Om Prakash (supra) to ascertain whether the offence was bailable or non-bailable, was on the point that the offence being non- cognizable, it had to be bailable. Gujarat State, Ahmedabad.”. In the case on hand, Section 83 makes it abundantly clear that it is the Commissioner’s opinion which is relevant. (9) Copies of all the documents including the memo of arrest, referred to above, should be sent to the Illaqa Magistrate for his record. (3)Where a notice has been issued for any period under subsection (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under subsection (1), on the person chargeable with tax. We are afraid we are not in a position to accept this argument. On 20th September, 2019, a Co-ordinate Bench of this Court, passed the following order: “1. On the point as to whether action should be initiated for reopening the assessment. It is really for that reason that the legislature while conferring discretion upon the Government has provided that the Government shall appoint as many Special Judges as may be necessary. 2.3. 33) are for Articles 21 and 22 respectively of the Constitution of India and not to be strictly followed. [2] The power conferred upon the authority under Section 83 of the Act for provisional attachment could be termed as a very drastic and far reaching power. specified in the corresponding entry in column (4) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against. Check GST Registration Status Check GST Allotment Status Procedure and Checklist for Advance Ruling Section 281B of the Act, 1961 also provides for a provisional attachment of the property of an  assessee pending the adjudication an assessment / reassessment proceedings where the income tax department believes that such attachment is necessary to protect the interest of the revenue. Assisstant Commissioner, Commercial Tax, Jaipur -(1996) 9 SCC 514 deal with an entry identical to the entry under GST Act i.e. Power to arrest provision under GST can be invoked if the Commissioner has ‘reasons to believe’ that specified offences have been committed – Gujarat High Court 27 NovemberJuly 2020 2020 Hon’ble Gujarat High Court has recently held1 that the arrest provision under the GST i.e. The Gujarat High Court in a recent order has armed GST Commissioners with the power to authorize the arrest of a person if he has reasons to believe that the person has committed a cognizable and bailable offense and that the power can be exercised even before completion of assessment and determination of tax evaded. Central Excise, Customs & Service Tax Commissionerate, Surat-II, Surat, India. in the chapter entitled ‘abuse of discretion’ and under the general heading the principle of reasonableness’ which read as under : “The common theme of all the authorities so far mentioned is that the notion of absolute or unfettered discretion is rejected. Desai learned Senior Standing Counsel waives service of notice of rule on behalf of respondent No.3. officer authorised to arrest to inform such person about grounds of his arrest and in case if the person is ordered to be arrested for offences which are non- cognizable and bailable , he would be released on bail as per provision of sub-section (3) of section 69 of the CGST Act. Under Section 67 of the Act, 2017, the legislature has thought fit to use the words “proper officer not below the rank of Joint Commissioner”. Section 2(24) of the CGST Act, 2017 defines “Commissioner” as under: ““Commissioner” means the Commissioner of State tax appointed under section 3 and includes the Chief Commissioner or Principal Commissioner of State tax appointed under section 3;”. In any event, attachment under this provision should not be equated with attachment in the course of recovery proceedings. Alkapuri Branch Save my name, email, and website in this browser for the next time I comment. The writ applicant is a company, incorporated under the provisions of the Companies Act, 1956. Nirma Chemical In a given case, if the Magistrate finds that the arrest memo is absent or improperly filled or bereft of necessary particulars, then the Magistrate should decline the production of the arrested person. (vi) The power to arrest a person by an authorised Officer is statutory in character and should not be interfered with. 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