9911796707
TMI Blog2025 (3) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... , issued by the Proper officer attached to the office of Respondent, directing the petitioner to appear and submit documents that have already been submitted to both the DGGI and the State Authority; as violative of Section 6 of the CGST Act; (b) issue an appropriate writ, order, or direction in the nature or Mandamus, directing the officer of Respondent lo transfer the case to the State Department, where proceedings are already being carried out; (c) issue an appropriate writ, order, or direction in the nature of Mandamus; directing the officer of Respondent to release the seized documents & electronics devices in view of facts and circumstances of the case; (d) pass such other and further orders as this Hon'ble Court may deem fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ject matter." 5. Undisputedly, the summons that are impugned before us emanate from a search which is stated to have been conducted by the Central GST authorities on 16 January 2025. It is in the aforesaid backdrop that we would have to examine the correctness of the submission that Section 6(2)(b) would bar the Central GST authorities from drawing any proceedings or issuing the summons impugned. 6. We find ourselves unable to sustain that submission bearing in mind the indubitable fact that Section 6(2)(b) seeks to injunct the initiation of proceedings by a Proper Officer where another officer acting under the State GST or the Union GST would have initiated proceedings. While it is true that the proceedings pertaining to the SCN dated 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been even available at the stage of the original assessment proceedings. However, if the contention of the petitioner were to be accepted, authorities would stand injuncted and barred from either examining the implication of the evidence so collated or consider justifiable inferences that could be drawn. A search could, hypothetically speaking, also lead to the recovery of material that never formed part of the original assessment and was unknown to the assessing authority. It could, theoretically speaking, also have a bearing on the truthfulness of the disclosures made in the course of the original proceedings. The submissions addressed by learned senior counsel, in our considered opinion, clearly fails to factor these aspects into co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in the respective counter-affidavits and materials available on record, we find that bare perusal of section 6 of the Act, especially section 6(2)(b), when read with the Clarification dated October 5, 2018, further read with Clarification dated June 22, 2020, when read together, it clearly denotes and implies that it is a chain of a particular event happening under the Act and every and any enquiry/investigation carried out at the behest of any of the Department are interrelated. Even if, we accept the submission of respondent No. 5 that the proceedings initiated by respondent No. 5 is on the basis of an information received from Noida; in that event also, we are at loss to say that the DGGI is raising a question about credibility and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I Wing of the CGST, shall forward all their investigation carried out as against the petitioner and inter-related transaction to the State authorities, who shall continue with the proceedings from the same stage" 12. As is evident from the above, there was, in that particular case, a parallel inquiry which was being undertaken with both sets of authorities constituted under the Act calling upon the assessee to reverse input tax credit. The State GST authorities had already initiated investigation pursuant to a search which had been conducted. It was in that background that the Jharkhand High Court found itself unable to uphold the action initiated by the Central authorities. The facts which obtained in Vivek Narsaria are thus clearly disti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
