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2022 (3) TMI 87 - CALCUTTA HIGH COURTParallel enquiry in connection with a search and seizure - parallel enquiry, one by the DGGI in Siliguri and other by the DGGI, Eastern Zonal Unit, Kolkata - HELD THAT:- The first set of summons have been issued by the Senior Intelligence Officer, who is located at Siliguri. It appears that the assessee had cooperated in the enquiry before the officer at Siliguri. The summons, which is the subject matter of challenge in the writ petition is dated 5th December, 2021, and has been issued by the DGGI (East), Kolkata. The appellants would contend that the DGGI (East), Kolkata is the Zonal Unit for the entire Eastern India and their jurisdiction would extend up to State of Sikkim and considering the matter, which is involved, summons have been issued to the respondents / writ petitioners by the DGGI (East), Kolkata. The respondents / writ petitioners were not justified in challenging the summons as a writ petition against the summons is not maintainable. However, the ground on which the challenge has been thrown contending that the officer in Siliguri cannot parallelly proceed. Secondly, it is submitted that the shareholder of the assessee was affected by Covid and the adjournment was sought for by producing a doctor’s certificate. The appellants are of the view that a Centralised Agency exercising jurisdiction over the entire Eastern region spreading even outside the State would be the appropriate authority to conduct the investigation in the matter. If that is so, to ensure that the investigation is done in a proper manner and there is no inconsistency and at the same time, the writ petitioners/respondents also are not put to unnecessary hardship, in the fitness of things, all files of the Siliguri Unit of the DGGI have to be transferred to the Central unit, viz., DGGI (East), Kolkata. Summons issued to the doctor - HELD THAT:- The doctor, who certified the health condition of the respondent no.2, has done so as a medical professional and in discharge of his duties as per the relevant statute. The medical certificate was produced to justify the request for adjournment. Therefore, it would have been well open to the authorities not to accede to their request or grant a short adjournment. We are informed by the learned counsel for the appellants that the matter stood deferred by a month - In any event, the appellant authorities are wholly unjustified in issuing summons to the doctor. Therefore, the summons issued to Dr. P. D. Bhutia dated 15th February, 2022 under Section 70 of the Central Goods and Services Tax Act, 2017 is quashed. The writ appeals are partly allowed.
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