{"id":275175,"date":"2022-10-07T10:00:41","date_gmt":"2022-10-07T04:30:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=275175"},"modified":"2022-10-07T10:00:41","modified_gmt":"2022-10-07T04:30:41","slug":"calcutta-high-court-restricts-two-wings-of-the-same-department-anti-evasion-wing-and-range-officefrom-initiating-proceedings-for-same-period-while-audit-commissionerate-asked-to-issued-notice","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/07\/calcutta-high-court-restricts-two-wings-of-the-same-department-anti-evasion-wing-and-range-officefrom-initiating-proceedings-for-same-period-while-audit-commissionerate-asked-to-issued-notice\/","title":{"rendered":"Calcutta High Court restricts Two wings of the same department, Anti Evasion wing and Range Officefrom initiating proceedings for same period while Audit Commissionerate asked to issued notice"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Calcutta High Court<\/b> | While deciding an intra-court appeal wherein it was alleged that three wings of the same department viz. Audit Commissionerate, Anti Evasion wing and Range Office have proceeded against the appellant at the same time, a Division Bench comprising of <b>TS Sivagnanam<\/b>* and Supratim Bhattacharya, JJ., held that the Anti Evasion wing and Range Office shall not proceed any further till the proceedings under S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534809\">65<\/a> <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\">CGST Act, 2017<\/a> reach the <b>&#8216;logical end&#8217;<\/b>.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The appellants alleged that three wings of the same department have initiated actions against the appellants for the same financial years 2017- 2018, 2018-2019 and 2019-2020. First to initiate action was the Audit Commissionerate which issued notice to the appellants on 9.11.2021 under S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534809\">65<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\">CGST Act, 2017<\/a>. The appellants, while accepting two of the four issues pointed out in the said notice remitted the necessary tax along with the interest and submitted their reply for the remaining two points. The appellants further submitted that in the meantime, Anti Evasion wing and Range Office also commenced their proceedings for the same time period.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The standing counsel owed this simultaneous initiation of actions by three wings of the same department to lack of awareness of the proceedings by other wings to each of them. The Court at this instance observed that <b>&#8220;It is not clear as to why in the present days of electronic communications available in the department, such parallel proceedings can be conducted by three wings of the same department for the very same period.&#8221;<\/b><\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Court, while allowing the appeal, restrained the Anti Evasion wing and Range Office from proceeding further against the appellants for the same financial years for which already action has been initiated. The Court further directed the Audit Commissionerate to issue show cause notice to the appellants within a period of six weeks from the date of the order and provide them with a reasonable opportunity to submit their reply. <\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">R. P. Buildcon (P) Ltd. v. Superintendent, CGST &amp; CX, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/c69S6N1O\">2022 SCC OnLine Cal 3108<\/a>, order dated 30.09.2022<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Mr Ankit Kanodia, Ms Megha Agarwal and Mr Jitesh Sah, Counsel for the Appellants<\/p>\n<p style=\"text-indent: 18pt;\">Mr K. K. Maiti, Counsel for the Respondent No. 1<\/p>\n<hr\/>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Ritu Singh, Editorial Assistant has put this report together.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#160; &#160; Calcutta High Court | While deciding an intra-court appeal wherein it was alleged that three wings of the same department <\/p>\n","protected":false},"author":67011,"featured_media":269083,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[52220,2513,44494,6241],"class_list":["post-275175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-anti-evasion","tag-Calcutta_High_Court","tag-cgst-act-2017","tag-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Calcutta High Court restricts Two wings of the same department, Anti Evasion wing and Range Officefrom initiating proceedings for same period while Audit Commissionerate asked to issued notice | SCC Times<\/title>\n<meta name=\"description\" content=\"While deciding an intra-court appeal wherein it was alleged that three wings of the same department viz. 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Sivagnanam and Hiranmay Bhattacharyya, JJ. party allowed a writ appeal which was filed against an order dated 22-11-2021 challenging the jurisdiction of the 7 th respondent, the Sr. Audit Officer \/ SSCA-FAP-4 in issuing two communications both dated 22-03-2021 enclosing a memo\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":264773,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/31\/economic-offender\/","url_meta":{"origin":275175,"position":2},"title":"Raj HC | Economic offender should not be dealt as general offender because economic offenders run parallel economy; bail rejected","author":"Editor","date":"March 31, 2022","format":false,"excerpt":"Rajasthan High Court: Narendra Singh Dhaddha rejected bail and dismissed the petition being devoid of merits. The present bail application has been filed under Section 439 Criminal Procedure Code i.e. Cr.P.C. relating to offence punishable under Sections 132 (1)(A), (F),(H),(I),(L) of Central Goods and Services Tax Act, 2017 i.e. CGST\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":254166,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/14\/intention-in-evasion-of-payment-of-duty\/","url_meta":{"origin":275175,"position":3},"title":"CESTAT | What is the role of will\/intention in evasion of payment of duty? Tribunal explains","author":"Editor","date":"September 14, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal in relation to evasion of payment of duty. Appellants were registered under the category of legal consultancy service, work contract service, manpower recruitment\/ supply agency service, maintenance or repair service and security\/ detective agency service.\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":290274,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/21\/commissioner-of-cgst-and-central-excise-cannot-continue-adjudication-proceedings-after-the-inordinate-delay-delhi-high-court\/","url_meta":{"origin":275175,"position":4},"title":"Commissioner of CGST and Central Excise cannot continue adjudication proceedings after the inordinate delay of 13 years: Delhi High Court","author":"Simranjeet","date":"April 21, 2023","format":false,"excerpt":"The Delhi High Court held that the Commissioner of CGST and Central Excise cannot continue the proceedings for adjudication of the impugned show cause notice, after the lapse of thirteen years.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":360205,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/15\/chief-justice-calcutta-high-court-justice-ts-sivagnanam-legal-news\/","url_meta":{"origin":275175,"position":5},"title":"Justice T.S. Sivagnanam, Chief Justice of Calcutta High Court, retires after a tenure of over 2 years","author":"Sucheta","date":"September 15, 2025","format":false,"excerpt":"Justice Tirunelveli Subbiah Sivagnanam was sworn in as the Chief Justice of Calcutta High Court on 11-05-2023.","rel":"","context":"In &quot;Know thy Judge&quot;","block_context":{"text":"Know thy Judge","link":"https:\/\/www.scconline.com\/blog\/post\/category\/judges-information\/"},"img":{"alt_text":"Justice T.S. 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