M/S Gambhir Singh Chauhan vs. Assistant Commissioner A E Central Goods And Services Tax Commissionerate
Held
The Court held that the petitioner's contention that the Assistant Commissioner was not competent to issue the notice was misconceived. The Court referred to Section 151 of the CGST Act, which explicitly states that the Commissioner, or any person authorized by him, may direct a concerned person to furnish information relating to any matter dealt with in connection with the Act. The Court found that the petitioner was merely asked to furnish information in terms of this provision and that no prejudice was caused to the petitioner at this stage. Additionally, the Court noted that Section 152 of the CGST Act bars the disclosure of information required or supplied under Section 151, thus safeguarding the confidentiality of the furnished data. Consequently, the Court found no scope for interference with the impugned order. The writ petition was dismissed.
Facts
The petitioner, in this writ petition, challenged a notice dated October 18, 2022, issued under Section 151 of the Central Goods and Services Tax Act, 2017 (CGST Act). The notice, an annexure to the petition, requested the petitioner to furnish certain information. The petitioner argued that the Assistant Commissioner was not competent to issue such a notice, citing Section 168 of the CGST Act. The revenue, represented by Mr. Shobhit Saharia and Mr. Vinod Nautiyal, defended the notice. The court considered the provisions of the CGST Act pertaining to the issuance of such notices and the confidentiality of the information sought.
Key Issues
1. Whether an Assistant Commissioner is competent to issue a notice under Section 151 of the CGST Act, 2017, requesting information, considering the provisions of Section 168 of the same Act? Petitioner's argument: The petitioner contended that the Assistant Commissioner lacked the authority to issue the impugned notice, relying on Section 168 of the CGST Act. This section outlines the powers of the Commissioner and other officers. Revenue's argument: The revenue argued that Section 151 of the CGST Act empowers the Commissioner, or any person authorized by him, to direct concerned persons to furnish information. They asserted that the notice was issued in accordance with this provision and that no prejudice was caused to the petitioner at this stage. Furthermore, they highlighted Section 152 of the CGST Act, which bars the disclosure of information supplied under Section 151.
Sections Cited
Section 151, Section 152, Section 168
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS 2768/2022 Hon’ble Manoj Kumar Tiwari, J. Mr. Bhupesh Kandpal, Advocate, for the petitioner. Mr. Shobhit Saharia, Advocate, for the respondent no.
Mr. Vinod Nautiyal, Dy. Advocate General, for the respondents no. 2 and 3. Defects pointed out by the Registry are ignored. In this writ petition, petitioner has challenged a notice dated 18.10.2022, issued under Section 151 of Central Goods and Services Tax, 2017 (for short, CGST Act). Vide the said notice, which is on record as Annexure-7 to the writ petition, petitioner has been asked to furnish certain information. By referring to Section 168 of CGST Act, learned Counsel for the petitioner contends that Assistant Commissioner is not competent to issue such notice. The said contention, however, is misconceived as Section 151 of the CGST Act provides that Commissioner, or any person authorised by him, by an order, may direct the concerned person to furnish information relating to any matter dealt with in connection with the Act. P
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