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TMI Blog2021 (3) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that once the Gautam Budh Commissionerate had taken steps to investigate the petitioner, the other Intelligence Units should have held their hands; an approach which is both sensible and practical. The submission made by Mr. Prakash that there is a difference in the subject matter, and, therefore, other units can also investigate, to our minds, at this juncture, does not impress us. Therefore, while we are inclined to give time to the respondents to file their reply to the captioned application within next two weeks, for the moment, no coercive measures will be taken against the petitioner. If, in the interregnum, investigation is necessitated, in line with the circular dated 05.10.2018, it shall be carried out only by the Gauta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the respondents, on that date, had indicated that there should be no objection on that score, however, by way of abundant caution, he sought time to take instructions qua the factual aspects of the case and, if necessary, to file a response. 1.3 The Court had accordingly, granted four weeks time to Mr. Ravi Prakash to file a counter-affidavit in the matter. Concededly, four weeks have not expired. The petitioner, has, however, approached this Court to stave off coercive actions undertaken by the respondents with the renewed vigour since notice was issued in the writ petition. 2. Ms. Anjali J. Manish, who appears on behalf of the petitioner, says that within two days of notice being issued, authorisation was given on 24.02.2021 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch concerned the search carried out at the petitioner's premises located in Plot No. 56, Habibpur, Greater Noida, Gautam Budh Nagar, Uttar Pradesh would show that the seized material was in order. For the sake of convenience, the contents of the said paragraph are extracted hereafter: "6. We along with the officers also noticed stock of Raw Patti, Filter Lime Powder, Cigaratte-69mm etc. The manager then provided the stock summary as on date and the officers conducted stocktaking and found that to be in order. The search conducted earlier by DGGI, DZU team had seized 146 boxes of cigarettes and on being searched, the officers found the same in order as per GST INS-02 drawn by that team." 5. Apart from anything else, Ms. Manish says that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another.' 7. Before we proceed further, we may note that, we had, once again, indicated to Mr. Ravi Prakash as to whether he had any objection if the issues raised in the writ petition were placed for consideration before the Allahabad High Court by permitting the petitioner either to amend the pending writ instituted before that Court or by way of a fresh writ petition. 7.1 Mr. Prakash conveyed that he had obtained instructions to the effect that if such a step is taken by the petitioner, respondents will not take an objection qua the maintainability of the amended writ petition or the fresh writ petition, as the case may be, on the ground that the Court lacked territorial jurisdiction. 7.2 To the other suggestion made by us, which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action. 4. In other words, 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 Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions. 5. Similar position would remain in case of intelligence based enforcement action initiated by officers of State tax authorities against a taxpayer administratively as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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