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2023 (7) TMI 99 - GUJARAT HIGH COURTParallel proceedings - Search and seizure - inspection was carried out by the respondent no. 4 at the premises of the petitioner under Section 67(1) of the Central/State Goods and Services Tax Act, 2017 and also respondent no. 1 & 2 also issued summons under Section 70 of the Act to the petitioner and petitioner is asked to supply the necessary documents in connection with the inquiry initiated by the respondents no. 1 & 2 (which was in possession of respondent no. 4 herein) - HELD THAT:- When the respondent no. 4 has initiated the inquiry and inspected the documents and carried out the inspection at the place of the petitioner and inquiry is going on in connection with five different Firms at present including M/s. J.M. Enterprise, for which, the summon was issued by the respondent no. 1, whereas M/s Galaxy Enterprise, summon was issued by respondent no. 2. Hence, the present petition deserves consideration. The respondents no. 1 & 2 are directed to transfer the papers/documents to respondent no. 4 for necessary inquiry/investigation in connection with both the Firms viz. M/s. J.M. Enterprise and M/s. Galaxy Enterprise - petitioner is directed to co-operate with the respondent no. 4 and produce necessary/required documents demanded by respondent no. 4 for the purpose of investigation/inquiry and thereafter, it is open for the respondent no. 4 to pass an appropriate order/take appropriate action in accordance with the law. Petition allowed.
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