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TMI Blog2025 (3) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... that an authority may choose to undertake. This since such a summons is principally intended to elicit information in respect of material that may have been gathered or comes to light in the course thereof. A search may lead to the discovery of material and information which may not have been even available at the stage of the original assessment proceedings - 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. Of equal significance are the observations of the High Court in Vivek N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fer 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 fit and proper in the circumstances of the present case and in the interests of justice." 2. As is manifest from the above, the challenge principally is to summons which have been issued by the Central Goods and Services Tax ["GST"] authorities. 3. Mr. Abhijat learned senior counsel appearing for the writ petitioners, draws our attention to the orders dated 16 Janu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 November 2024 are still pending and which is one issued at the behest of the State GST authorities, we find ourselves unable to countenance the expression "any proceeding" appearing in Section 6(2)(b) as being liable to be extended to a search or investigation that may have been undertaken. 7. We bear in mind the fact that an investigation or any summons issued p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 consideration. 10. We are thus unconvinced that Section 6(2)(b) seeks to interdict a summon that may be issued pursuant to a search. As noticed herein above, at that stage the authority is merely seeking to gather information and a response from the assessee in respect of material unearthed and information gathered. We would at that stage also be unaware of what act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 competence of the State GST Authorities, in carrying out the investigation concerning wrong/inadmissible availment of Input-tax Credit, inasmuch as, the officers of the DGGI does not enjoy any special power or privilege in comparison with the officers of the State GST Authorities. 15. We are little hesitant to accept such argument, inasmuch as, the State Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted 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 distinguishable. 13. Of equal significance are the observations of the High Court in Vivek Narsaria when it held that Section 6(2)(b) is principally concerned with "a chain of a particular event..." and of proceedings being "interrelated". The search which constitutes the basis for the issuance of summons cannot possibly be construed as being related to the earlier ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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