2019 (12) TMI 1270

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..... TI K SHAH FOR THE PETITIONER ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) FOR THE RESPONDENT ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Mr. S.N. Soparkar, Senior Advocate, learned counsel with Ms. Niyati Shah, learned advocate for the petitioner invited the attention of the court to the provisions of sections 5 and 6 of the Gujarat Goods and Services Tax Act, 2017. Referri .....

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..... that Act on the same subject matter. 2. Reference was made to the D.O.F. No.CBEC/20/43/01/2017-GST (Pt.) dated 5.10.2018 issued by the Central Board of Indirect Taxes and Customs, wherein it has been clarified that if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to State tax authority, the officers of the Ce .....

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..... seized by the CGST Department, in answer to which, the petitioner had replied that all their account books and other record of their business have been seized by the CGST Department. It was submitted that, therefore, the authorities under the SGST Act are well aware that the authorities under the CGST Act are investigating the matter. It was submitted that there cannot be two parallel investigati .....

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