9911796707
TMI Blog2021 (2) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... r; M/s M.G. Enterprises, Agra; M/s T.C. Company, Agra and M/s Dharam Enterprises, Agra. The matter under investigation before DGGI Bhopal is limited to purchases and availment of ITC by M/s R.K.M. Steel Industries from M/s Diamond Enterprises. Accordingly, the petitioner has been summoned under Section 70 of CGST Act, 2017 by DGGI, Bhopal. The aforesaid position, makes it quite clear that different Officers appointed under Sections 3 6 of CGST Act, 2017 are independently investigating altogether different matters, in accordance with law, without any overlapping. Moreover, the alleged contraventions are prima facie cognizable and punitive in nature under CGST Act, 2017. The investigations being conducted by competent Officers against the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls. On 4.12.2020 the officials of DGGI, Ludhiana searched residential premises of the petitioner and office of M/s ESA Steel Rolling Mills, which is a proprietorship concern of Smt. Ereena Mishra wife of the petitioner. The DGGI, Ludhiana acting beyond its jurisdiction, has initiated investigation with regard to same allegations, which are already under investigation by respondent No.2. Even officials of DGGI, Bhopal have also issued summons under Section 70 of Central Goods & Services Tax Act, 2017 (hereinafter referred to as 'CGST Act 2017') with regard to the same allegations, which are being looked into by respondent No.2. The investigations being carried out by Respondent No.1 and DGGI Bhopal being overlapping the initial investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent No.1 also gave assurance that on-going investigation by DGGI, Ludhiana would not cover the aspects already under investigation by any other Government Authority including the 'Proper Officer' appointed under Sections 3 and 6 of CGST Act, 2017. It was prayed that the writ petition deserves to be dismissed being totally misconceived. We have considered the arguments addressed by counsel for the parties. Section 6(2)(b) of CGST Act 2017 reads as under:- Section 6. Authorization of Officers of State Tax or Union Territory Tax as proper officer in certain circumstances. (1) xxxxxx (2) Subject to the conditions specified in the Notification issued under sub-Section (1). (2)(a) xxxxxx (2)(b) Where a proper officer un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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