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2023 (10) TMI 44 - HC - GSTIssuance of summons - State GST authorities have already initiated investigation - barred by Section 6 (2)(b) CGST Act - HELD THAT - It is stated that the Deputy Excise Taxation Commissioner (GST) has informed the Deputy Excise and Taxation Commissioner (ST) Gurugram (South) that investigation against M/s Sanraj Metal Pvt. Ltd. be transferred to the office of Directorate General of Goods and Services Tax Intelligence, Meerut Zonal, Unit (Meerut). Pursuant to letter dated 04.01.2023, Annexure R3/1, this investigation has been transferred to Meerut Zonal Unit and pursuant to this letter, on 02.02.2023, the Deputy Excise Taxation Commissioner, Gurugram (South) has transferred the investigation to DGGI, Meerut Zonal Unit, Meerut - Since the investigation has already been transferred to DGGI, Meerut Zonal Unit, Meerut, no further direction is required to be given in this case. Petition disposed off.
Issues involved:
1. Impleading Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad as respondent No.3. 2. Assailing the summons issued by respondent No.1 under Section 70 of the Central Goods & Services Tax Act, 2017 (CGST Act) on the ground of ongoing investigation by State GST authorities. Issue 1: Impleading Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad as respondent No.3 In the application, prayer was made for impleading Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad as respondent No.3. Respondent No.3 filed a reply along with Annexure R-3/1. The counsel for the opposite party had no objection to allowing the application. Consequently, Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad was impleaded as respondent No.3. Issue 2: Assailing the summons under Section 70 of the CGST Act The petitioner challenged the summons dated 12.07.2022, issued by respondent No.1 under Section 70 of the CGST Act. The primary contention was that the summons was barred by Section 6(2)(b) of the CGST Act due to an ongoing investigation by State GST authorities. Respondent No.1 submitted a reply along with a letter dated 02.02.2023, Annexure R1/1. The letter indicated that the investigation against M/s Sanraj Metal Pvt. Ltd. was to be transferred to the Directorate General of Goods and Services Tax Intelligence, Meerut Zonal Unit. Subsequently, the investigation was transferred to DGGI, Meerut Zonal Unit as per the letters dated 04.01.2023 and 02.02.2023. Given that the investigation had already been transferred to DGGI, Meerut Zonal Unit, no further direction was deemed necessary in this case. The petition was disposed of accordingly.
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