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JAYACHANDRAN ALLOYS (P) LTD. vs. THE SUPERINTENDENT OF GST AND CENTRAL EXCISE, THE DEPUTY COMMISSIONER OF GST AND CENTRAL EXCISE HEAD QUARTERS PREVENTIVE UNIT, THE ADDITIONAL COMMISSIONER OF GST AND CENTRAL EXCISE, THE COMMISSIONER OF GST AND CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P.s.raman
P.rajkumar
Res. Counsel
Aparna Nandakumar

Petitioner / Applicant

JAYACHANDRAN ALLOYS (P) LTD.
Respondent THE SUPERINTENDENT OF GST AND CENTRAL EXCISE, THE DEPUTY COMMISSIONER OF GST AND CENTRAL EXCISE HEAD QUARTERS PREVENTIVE UNIT, THE ADDITIONAL COMMISSIONER OF GST AND CENTRAL EXCISE, THE COMMISSIONER OF GST AND CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Apr 4, 2019
Order No.

Writ Petition No.5501 of 2019 And WMP No.6251 of 2019

Citation

2019(4) TAXREPLY 2226
Original Order
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ORDER

ORDER The petitioner is an Assessee before the respondent authorities, in terms of the provisions of the Central Goods and Services Tax Act, 2017, (in short 'CGST Act'). The CGST Act was implemented with effect from 01.07.2017 and provides for the assessment of turnover from sales and services as enumerated therein. Regular monthly returns have been filed by the petitioner and this is not disputed. 2. While this was so, there appears to have been an investigation initiated by the respondents in the premises of the petitioner, commencing from 15.10.2018 and continuing on various dates thereafter. Seizures of voluminous documents and records have been effected. The petitioner has also been called upon to furnish various records and has done so, under letters dated 17.11.2018 and 22.11.2018. 3. The list of documents submitted on 17.11.2018 is set out below:- 'JAYACHANDRAN ALLOYS PVT LTD Following Original / Documents submitted to GST HPU O....

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