9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (10) TMI 373 - HC - GSTChallenge to summons on grounds of jurisdiction - parallel proceedings - whether Central Authorities i.e. the Respondent No.3 have the jurisdiction in view of Section 6(2) of the Central Goods and Service Tax, Act, 2017 - it is submitted that the Petitioner has no objection in the question of the investigation so carried out in respect to M/s IESA Sales Pvt. Ltd. - HELD THAT - The Respondent No.3 shall be at liberty to carry out the investigation in pursuance to the summons issued on 21.06.2024 and 05.07.2024 insofar as M/s IESA Sales Pvt. Ltd. However, in view of the communication dated 09.08.2024 reference to which have been made hereinabove and the submissions so made by the learned Standing counsel for the CGST, the Respondent Authorities more particularly the Respondent No.3 shall not carry out any further investigation in respect to such transaction of the Petitioner with M/s Ridhi Industries and M/s Amazonite Steels Private Ltd. in respect to the period on the basis of which communication dated 09.08.2024 has been issued. Petition disposed off.
Issues:
1. Challenge to summons dated 21.06.2024 and 05.07.2024 on grounds of jurisdiction. 2. Allegation of parallel proceedings and request for clarity on subject matter. 3. Investigation into irregular and inadmissible Input Tax Credit (ITC). 4. Verification of ITC availed by the Petitioner from specific parties. 5. Disposal of writ petition and directions for further investigation. Detailed Analysis: 1. The Petitioner challenged the summons dated 21.06.2024 and 05.07.2024, arguing that the Central Authorities lacked jurisdiction due to investigations by State Authorities concerning transactions of M/s Ridhi Industries and M/s Amazonite Steel Private Ltd. under Section 6(2) of the Central Goods and Service Tax Act, 2017. 2. The Petitioner contended against parallel proceedings, seeking clarification on the subject matter. The Court directed the Respondent No.3 and Respondent No.5 to confirm if the impugned summons related to the same investigations conducted by the State Unit, emphasizing the need to avoid duplicative investigations. 3. The State GST was investigating irregular and inadmissible Input Tax Credit (ITC) from M/s Ridhi Industries and M/s Amazonite Steels Pvt. Ltd. The Standing counsel for CGST explained that investigations by the Central Authorities would close such matters to prevent parallel probes as per Section 6(2) of the CGST Act, 2017. 4. The Petitioner expressed no objection to the investigation concerning ITC from M/s IESA Sales Private Ltd. The Court was presented with an instruction from the Assistant Commissioner of State Taxes confirming the genuineness and eligibility of ITC availed by the Petitioner from M/s Ridhi Industries and M/s Amazonite Steels Private Ltd. 5. Following submissions and document verification, the Court disposed of the writ petition. It allowed investigation into transactions with M/s IESA Sales Pvt. Ltd. but prohibited further investigation into transactions with M/s Ridhi Industries and M/s Amazonite Steels Private Ltd. based on the communication dated 09.08.2024 issued by State Authorities.
|
