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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
RITU BAHRI, MANISHA BATRA, JJ.
Sanraj Metals Pvt Ltd – Petitioner
Versus
The Directorate General of GST Intelligence & Anr. – Respondents
CWP-15452 of 2022 (O&M)
Decided On : 25-09-2023
| Table of Content |
|---|
| 1. impleading parties in legal proceedings (Para 1 , 2 , 3 , 5 , 6) |
| 2. court observations on case handling (Para 4 , 12) |
| 3. challenge to summons under cgst act (Para 8 , 9 , 10 , 11) |
JUDGMENT
Ms. Ritu Bahri, J. (Oral)
CM-3126-CWP-2023
Prayer in the application is for impleading Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad as respondent No.3.
2. Reply to this application, along-with the document Annexure R-3/1, has already been filed on behalf of respondent No.3.
3. Heard.
4. Learned counsel for the opposite counsel has given no objection if the application is allowed.
5. In view of the above, Directorate General of GST Intelligence, Ghaziabad Regional Unit, Ghaziabad is hereby impleaded as respondent No.3.
CM-6688-CWP-2023
6. Application is allowed, as prayed for.
7. Annexures P-14 to P-19 are taken on record.
Main case.
8. In the present petition, petitioner has assailed the summons dated 12.07.2022, Annexure P-1, issued by respondent No.1 under Section 70 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'). The main ground is that the summons issued by respondent No.1 is barred by Section 6 (2)(b) CGST Act, as the State GST authorities have already initiated investigation.
9. Along with the reply filed by respondent No.1 they have placed on record letter dated 02.02.2023, Annexure R1/1.
10. In the afore-said document, i.e Annexure R-3/1, it is stated that the Deputy Excise and Taxation Commissioner (GST) has informed the Deputy Excise and Taxation Commissioner (ST) Gurugram (South) that investigation against M/s Sanraj Metal Pvt. Ltd. be transferred to the office of Directorate General of Goods and Services Tax Intelligence, Meerut Zonal, Unit (Meerut).
11. Pursuant to letter dated 04.01.2023, Annexure R3/1, this investigation has been transferred to Meerut Zonal Unit and pursuant to this letter, on 02.02.2023, the Deputy Excise and Taxation Commissioner, Gurugram (South) has transferred the investigation to DGGI, Meerut Zonal Unit, Meerut.
12. Since the investigation has already been transferred to DGGI, Meerut Zonal Unit, Meerut, no further direction is required to be given in this case.
Disposed of.
The legality of a summons under the CGST Act is contingent on existing investigations; once transferred to the Directorate General of Goods and Services Tax Intelligence, no further action is require....
The court ruled that the Circular and Section 6(2)(b) of the CGST Act do not prevent multiple jurisdictions from conducting unified investigations when necessary, reaffirming the court's discretion t....
Section 6(2)(b) of the CGST Act and the Circular dated 05.10.2018 have limited application and are not a bar to multiple search operations and summons issued by multiple agencies in certain circumsta....
Independently investigating different matters without overlapping under the CGST Act 2017.
Issuance of summons under Section 70 of the CGST Act is not barred by prior proceedings under Section 6(2)(b) of the same Act.
As the delegation of powers by the Commissioner to the other authority or the officer as contemplated in Section 167 of the CGST Act. The Court, therefore, does not find any substance in the submissi....
The initiation of proceedings under one GST Act precludes subsequent actions under another for the same subject matter, emphasizing distinct meanings of 'proceedings' and 'inquiry'.
Proceedings initiated by one authority under the CGST Act must be concluded by that authority; inquiries do not equate to the initiation of proceedings.
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