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2021 (3) TMI 858 - HC - GSTSeeking stay on the investigation - Jurisdiction of Delhi unit of DGGI - whether the respondents would raise an objection before the Allahabad High Court, on the ground of territoriality - HELD THAT:- A prima facie case, at least at this stage, that since investigation was commenced, in the first instance, by the Gautam Budh Nagar Commissionerate, as far back on 19.03.2020, the other Intelligence units should have held their hands. A perusal of the circular dated 05.10.2018 is suggestive of the fact that once the Gautam Budh Commissionerate had taken steps to investigate the petitioner, the other Intelligence Units should have held their hands; an approach which is both sensible and practical. The submission made by Mr. Prakash that there is a difference in the subject matter, and, therefore, other units can also investigate, to our minds, at this juncture, does not impress us. Therefore, while we are inclined to give time to the respondents to file their reply to the captioned application within next two weeks, for the moment, no coercive measures will be taken against the petitioner. If, in the interregnum, investigation is necessitated, in line with the circular dated 05.10.2018, it shall be carried out only by the Gautam Budh Nagar Commissionerate. The search officers will ensure that there is no invasion of privacy. List the application on 22.04.2021.
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