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2021 (8) TMI 1276 - HC - GSTSimultaneous proceedings by two intelligence agencies - investigation in relation to the affairs of the company for the violation of the provisions of GST Act was going on by DGST, then the petitioner received summons dated 28th July 2021 from the respondent No. 1-DGGI, Meerut Unit - whether the petitioner can be subjected to two intelligence agencies simultaneously for the alleged violations of the provisions of GST Act - HELD THAT:- Prima facie, the contentions raised by the learned counsel for the respondent No. 1 are untenable, for the reason, if a citizen is aggrieved by issuance of summons and finds that there is illegality or unconstitutionality therein, he has a right to approach the Court. As regards the issue of territorial jurisdiction of this Court is concerned, the petitioner company is working in Delhi and it is already under investigation by the Delhi State Goods and Services Tax Unit and the plea of the learned counsel for the respondent No. 1 that no challenge to summons issued by DGGI, Meerut Zone can be entertained by this Court is prima facie not correct. List this petition on 21st September 2021.
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