9911796707
TMI Blog2024 (10) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Petitioner has no objection in the question of the investigation so carried out in respect to M/s IESA Sales Pvt. Ltd. - HELD THAT:- The Respondent No.3 shall be at liberty to carry out the investigation in pursuance to the summons issued on 21.06.2024 and 05.07.2024 insofar as M/s IESA Sales Pvt. Ltd. However, in view of the communication dated 09.08.2024 reference to which have been made hereinabove and the submissions so made by the learned Standing counsel for the CGST, the Respondent Authorities more particularly the Respondent No.3 shall not carry out any further investigation in respect to such transaction of the Petitioner with M/s Ridhi Industries and M/s Amazonite Steels Private Ltd. in respect to the period on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to apprise this Court as to whether the impugned summons relate to the same investigation which was carried out as per the report submitted vide Annexure-9 to the writ petition. 4. When the matter was listed on 30.08.2024, Mr. S. C. Keyal, the learned Standing counsel for the CGST submitted that the matter of availment of the utilization of irregular and inadmissible ITC from M/s Ridhi Industries and M/s Amazonite Steels Pvt. Ltd. were under investigation with the State GST and if approved, the same would be closed at the end of the Central Authorities as per the provisions of Section 6(2) of the CGST Act, 2017 to avoid parallel investigation in the same matter. The learned Standing counsel further submitted that in respect to the inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an affidavit whereby the communication dated 09.08.2024 issued by the Assistant Commissioner of State Taxes, Sivasagar have been enclosed as Annexure-A. 7. Today, this Court heard Mr. A. Kanodia the learned counsel for the Petitioner who reiterated his submission that the Petitioner has no objection in the question of the investigation so carried out in respect to M/s IESA Sales Pvt. Ltd. Mr. S. C. Keyal, the learned Standing counsel for the Respondent Nos. 1 to 4 reiterated his submissions so made on 30.08.2024. Mr. B. Gogoi, the learned Standing counsel for the Respondent Nos. 5 and 6 also submitted that the document enclosed as Annexure-A to the additional affidavit filed by the Petitioner is a document issued by the State Authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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