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2021 (2) TMI 1324 - GUJARAT HIGH COURTJurisdiction - parallel proceedings - with respect to one subject matter two authorities are conducting the inquiry - power to summon any person under Section 70 of the CGST Act lies with a “proper officer” or not - stance of the respondents is that the impugned summons issued by the DGGSTI has no relevance or any bearing with the writ-application filed by the writ-applicant before the High Court of Delhi. Whether we should interfere at the stage of issue of summons under Section 70 of the CGST Act, 2017? - HELD THAT:- The judgment of the Supreme Court in the case of COMMISSIONER OF CUSTOMS, CALCUTTA VERSUS MM EXPORTS [2007 (3) TMI 265 - SUPREME COURT], takes the view that the High Courts should not interfere at the summons stage except in exceptional cases, the reason being that the department has not decided and taken a firm opinion whether or not to issue a show-cause notice. One more decision of the Supreme Court is in the case of Union of India vs. Rajnish Kumar, Tuli, [2010 (1) TMI 1248 - SUPREME COURT]. In the said case, the appeal arose out of the order passed by the Punjab and Haryana High Court, directing the concerned officers of the Directorate of Revenue Intelligence to examine and record the evidence of the respondent therein at their office at Ludhiana - A case was registered by the Ahmedabad Zonal Unit, DRI, on the allegation of misuse of the advance licence scheme and summons were issued under Section 108 of the Customs Act, 1962. The Supreme Court took note of the decision in the case of Dukhishiyam Benupani, Asstt. Director, Enforcement Directorate (FERA) vs. Arun Kumar Bajoria, [1997 (11) TMI 428 - SUPREME COURT], and held that the learned Single Judge of the Punjab and Haryana High Court could be said to have passed the order without properly appreciating the decision of the Supreme Court in the case of Arun Kumar Bajoria. This writ-application need not be entertained - application dismissed.
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