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TMI Blog2022 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... n is dated 5th December, 2021, and has been issued by the DGGI (East), Kolkata. The appellants would contend that the DGGI (East), Kolkata is the Zonal Unit for the entire Eastern India and their jurisdiction would extend up to State of Sikkim and considering the matter, which is involved, summons have been issued to the respondents / writ petitioners by the DGGI (East), Kolkata. The respondents / writ petitioners were not justified in challenging the summons as a writ petition against the summons is not maintainable. However, the ground on which the challenge has been thrown contending that the officer in Siliguri cannot parallelly proceed. Secondly, it is submitted that the shareholder of the assessee was affected by Covid and the adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHARYYA Appearance:- Mr. Siddhartha Lahiri, Mr. Ratan Banik Mr. Tapan Bhanja ......for the Appellants Mr. Abhratosh Majumder, Senior Advocate Ms. Aishwarya Bajaj ......for the writ petitioners/respondents Mr. Vipul Kundalia, Mr. Bhaskar Prasad Banerjee .. for proforma respondents. JUDGMENT (Judgment of the Court was delivered by T.S.SIVAGNANAM, J.) 1. Since the issues involved in these appeals are common, both the appeals are being heard analogously and are being disposed of by this common order. 2. For the sake of convenience, we take up M.A.T. No.10 of 2022 for discussion. 3. This intra-Court appeal has been filed challenging the order passed by the learned Single Judge at the Circuit Bench at Jalpaiguri dated 6th January, 2022. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi, the Director, DGGI (East), Kolkata and the officers of the department are the appellants. The elementary legal principle is that a summons cannot be put to challenge nor a writ Court would be justified in interdicting a summons. In the instant case, the Learned Single Judge was of the view that two parallel proceedings, one at Siliguri and other at Kolkata cannot take place arising out an alleged tax evasion pursuant to search and seizure operations conducted. 5. The observation made by the learned Writ Court are undoubtedly prima facie observation and does not set down any legal principle. However, we need to take note of the scheme of the provisions of the Goods and Services Tax Act and the Rules framed thereunder. 6. In terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears that the assessee had cooperated in the enquiry before the officer at Siliguri. The summons, which is the subject matter of challenge in the writ petition is dated 5th December, 2021, and has been issued by the DGGI (East), Kolkata. The appellants would contend that the DGGI (East), Kolkata is the Zonal Unit for the entire Eastern India and their jurisdiction would extend up to State of Sikkim and considering the matter, which is involved, summons have been issued to the respondents / writ petitioners by the DGGI (East), Kolkata. The respondents / writ petitioners were not justified in challenging the summons as a writ petition against the summons is not maintainable. However, the ground on which the challenge has been thrown co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the DGGI have to be transferred to the Central unit, viz., DGGI (East), Kolkata. 11. As submitted by the learned senior counsel for the respondents, the respondents shall cooperate with the authorities by attending the hearings as and when summoned. The learned senior counsel of the respondents submitted that the respondents should be permitted to respond to the summons through video conferencing. We do not express any opinion on this request as this is not the subject matter in the present proceedings and it will be well open to the authorities to consider such a request if found to be appropriate at the appropriate stage. 12. So far as the summons issued to the doctor is concerned, we are of the view that it is in a bad taste. The docto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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