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2021 (2) TMI 699 - HC - GSTValidity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - seeking restraint on Respondent from carrying out further investigation against him - HELD THAT - The investigation conducted by respondent No.2 is limited to information provided by DGGI Lucknow CGST Agra and DGGI Ghaziabad about fake availment of ITC by M/s R.K.M. Steels Industries from bogus firms namely M/s Shri Radhe Traders Kanpur; M/s M.G. Enterprises Agra; M/s T.C. Company Agra and M/s Dharam Enterprises Agra. The matter under investigation before DGGI Bhopal is limited to purchases and availment of ITC by M/s R.K.M. Steel Industries from M/s Diamond Enterprises. Accordingly the petitioner has been summoned under Section 70 of CGST Act 2017 by DGGI Bhopal. The aforesaid position makes it quite clear that different Officers appointed under Sections 3 6 of CGST Act 2017 are independently investigating altogether different matters in accordance with law without any overlapping. Moreover the alleged contraventions are prima facie cognizable and punitive in nature under CGST Act 2017. The investigations being conducted by competent Officers against the petitioner are not hit by provisions of Section 6(2)(b) of CGST Act 2017 - there are no reason to interfere with the aforesaid investigations undertaken by the competent authorities against the petitioner under CGST Act 2017 - petition dismissed.
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