ADDITIONAL DIRECTOR GENERAL, DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE Vs. PRIME GOLD INTERNATIONAL LIMITED

JUDGEMENT

(1.) The present Writ Appeals have been filed by Revenue, aggrieved by the order dated 06.01.2020, passed by the learned Single Judge, disposing of the Writ Petitions filed by M/s.Prime Gold International Limited / Assessee, with the observations that the show cause notice on the basis of the materials collected against the Assessee during investigation may be issued, within the stipulated time frame, as per Section 83 of the Central Goods and Service Tax Act, 2017 and that if show cause notice is not issued within two weeks from the date of the order of the learned Single Judge, the attachment of the goods in question shall be lifted forthwith. The request of refund of Rs.2.10 Crores prayed for by the Assessee was not accepted, in view of the proceedings being pending with the concerned Authority and not concluded so far.

(2.) After the order of the learned Single Judge, various overriding circumstances, including the spread of COVID-19, have happened worldwide including India, and therefore, it seems that these proceedings could not be concluded and even the expected show cause notice, which was to be issued in pursuance of the directions of the learned Singe Judge, could not be issued within the period of two weeks, as directed in the order dated 06.01.2020.

(3.) The learned Additional Solicitor General, appearing on behalf of the Revenue, submitted that the Assessee is not cooperating in the matter and has not presented himself for verification of certain preliminary materials collected by the concerned Authority, for which, his presence was necessary.