No jurisdictional issues when DGGI takes over the proceedings

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Cases Covered:

AMIT GUPTA Vs UNION OF INDIA & ORS

Citations:

Indo International Tobacco Ltd. v. Vivek Prasad and Ors

Facts of the cases:

The petitioner has filed the present petition being aggrieved by multiple investigations being conducted by the different authorities in respect of the supply of goods received and made by the petitioner during the period of July, 2017 to March, 2022.

The petitioner states that the investigations for the relevant periods were commenced by respondent no.3, CGST Commissionerate, Delhi North (the Jurisdictional Commissionerate) and summons dated 03.03.2022 was issued to the petitioner.

The petitioner claims that thereafter on 18.04.2022, the officers of respondents no.4 and 5 (Directorate General of GST Intelligence, Gurugram – hereafter ‘the DGGI’) conducted a search in the petitioner’s principal places of business, his residence, and the godown. The petitioner’s business premises and the godown were sealed by the said officers after conducting a search. Thereafter, the concerned officer of the DGGI issued a summon to the petitioner seeking certain documents.

The petitioner claims that he made representations informing the concerned officers of the DGGI regarding the proceedings commenced by respondent no.3 and calling upon them to de-seal the premises and refrain from any further proceedings, as parallel proceedings were impermissible. It is the petitioner’s grievance that despite the same, respondent no.5 has repeatedly issued a summons and has not refrained from continuing with the investigation.

Observation & Judgement of the Court:

We are also of the view that the petitioner’s insistence on the authority which should conduct the investigation is unjustified. As noted, at the outset, the petitioner’s grievance was in respect of conduct of parallel proceedings. The said grievance perished with respondent no.3 agreeing to the DGGI continuing the investigation from the stage, as obtaining before it.

Comment:
No jurisdictional issues when DGGI takes over the proceedings

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