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TMI Blog2020 (3) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent No.4 and respondent No.6 as bad and without authority of law and therefore quashed. (b) Pending admission, hearing and till final disposal of this petition, Your Lordships may be pleased [a] to stay the proceedings initiated by respondent No.4 and respondent No.6 [b] to direct the respondent No.3, respondent No.4, respondent No.5 and respondent No.6 from resorting to any coercive measure against the petitioner. (c) To award costs of and incidental to this application be paid by the respondents;" 2 It appears from the materials on record that a search was carried out under Section 67 of the Central Goods and Services Tax Act, 2017 [for short, 'the CGST Act, 2017'] at the office premises of the writ applicant situa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edabad since 03/04/2019 on account of search conducted in Surat at my premises on 03/04/2019 by Shri Rajesh Kumar Ohlan, Senior Intelligence Officer, DGGI, Ahmedabad. And I had already pledged every officers and offices/units/departments or by whatsoever name, that all my original books of accounts and documents had been seized by DGGI, Ahmedabad and I am left with no documents with me as of now. I request your honor to please bear with me and accept this letter as my official reply to your summon issued and I also request you to kindly transfer my case to DGGI Ahmedabad so as to rely appear, submit documents and questionnaire at one plase as my case is already undergoing there. You may also confirm the same vide enclosed list of docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been seized by DGGI, Ahmedabad and I am left with no documents with me as of now. Also, I have been summoned on 29/01/2020 by the office of DCST (Enforcement), Div9, Jilla Seva Sadan2, Bhavnagar and I have duly submitted my reply to them as well. I request your honor to please bear with me and accept this letter as my official reply to your summon issued and I also request you to kindly transfer my case to DGGI Ahmedabad so as to rely appear, submit documents and questionnaire at one plase as my case is already undergoing there. You may also confirm the same vide enclosed list of documents to your honor. Kindly take note of the above and accept my request for transfer of case to one office so as to reply or appear before one d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " viii. Both the Central and State tax administrations shall have the power to take intelligence based enforcement action in respect of the entire value chain". 3 It is accordingly clarified that the officers of both Central tax and State tax are authorized to initiate intelligence based enforcement action on the entire taxpayer's base irrespective of the administrative assignment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action. 4 In other words, if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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