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2018 (11) TMI 1074 - HC - GSTSummon issued to answer the queries of the Director General of Goods and Services Tax (GST) Intelligence - the scope of investigation which was confined to allegations of evasion of service tax liability is sought to be expanded - Held that - In view of the statement made, the GAIL Gas Ltd. shall intimate in advance within two weeks, the officer/officers concerned who are familiar with the records in connection with the inquiry pertaining to the contracts with M/s Avinash EM Projects Pvt. Ltd. as according to its previous replies, no transactions had been entered into with the other concerns. Upon receipt of information with respect to such officers, the Directorate General of GST Intelligence shall fix a convenient date, time and venue for the presence of such officers, who may be best to reply to the queries, in connection with the investigation being carried out. As regards the other grievance, the summons issued on 26.04.2018 do indicate that now the scope of inquiry seems to have expanded. The recital to the summons clearly mentions that the investigation was with respect to the M/s Avinash EM Projects Pvt. Ltd. In these circumstances, Directorate General of GST Intelligence shall confine its inquiry with respect to the transactions that GAIL Gas Ltd. had with M/s Avinash EM Projects Pvt. Ltd. only. Petition disposed off.
Issues: Expansion of scope of investigation by Directorate General of GST Intelligence, summoning of senior officers of the petitioner, and the grievances raised by the petitioner.
Expansion of Scope of Investigation: The petitioner raised concerns about the expansion of the investigation scope by the Directorate General of GST Intelligence. The petitioner's officers were summoned to answer queries beyond the initial allegations of service tax evasion by specific entities. The court directed GAIL Gas Ltd. to provide officers familiar with the transactions related to the initial inquiry within two weeks. The Directorate General of GST Intelligence was instructed to limit the inquiry to transactions between GAIL Gas Ltd. and the specific entity mentioned in the initial investigation. Summoning of Senior Officers: The petitioner was aggrieved by the summons of its Chief Operating Officer and Deputy General Manager to respond to queries from the Directorate General of GST Intelligence. The respondent argued that GAIL Gas Ltd. had volunteered to answer queries and that deputing officers knowledgeable about the transactions would suffice. The court directed GAIL Gas Ltd. to provide officers familiar with the records related to the inquiry, and the Directorate General of GST Intelligence was instructed to schedule a convenient meeting for these officers to respond to queries. Grievances of the Petitioner: The petitioner had two primary grievances regarding the investigation. Firstly, the summoning of senior officers beyond the initial scope of inquiry, and secondly, the broadening of the investigation to include vendors or contractors of GAIL Gas Ltd. The court addressed these grievances by instructing the Directorate General of GST Intelligence to limit the inquiry to transactions between GAIL Gas Ltd. and the specific entity initially under investigation. The writ petition was disposed of based on these terms, and pending applications were also resolved.
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