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2020 (3) TMI 478 - HC - GSTJurisdiction - appropriate authority to complete the proceedings - state authority or central authority - grievance of the writ applicant herein is that the proceedings came to be initiated by the DGGI, AZU, Ahmedabad and therefore, the proceedings should be completed by the DGGI, AZU - HELD THAT:- By way of a letter issued by the Central Board of Excise and Customs dated 5th October 2018, it is clarified that if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to the State tax authority, the officers of the Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions. In the case on hand, there is nothing on record to indicate that the officer of the Central tax authority has transferred the case of the writ applicant to any other authority of the State. However, it appears that although the action was undertaken under Section 67 of the Act by the DGGI, AZU, yet the two summons came to be issued: one by the Deputy Commissioner of State Tax and another by the DGGI, Surat. This writ application is disposed off with a direction to the DGGI, AZU, Ahmedabad to look into the matter and ensure that no undue harassment is caused to the writ applicant by different authorities on the same subject matter.
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