TMI Blog2020 (3) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ty would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions. In the case on hand, there is nothing on record to indicate that the officer of the Central tax authority has transferred the case of the writ applicant to any other authority of the State. However, it appears that although the action was undertaken under Section 67 of the Act by the DGGI, AZU, yet the two summons came to be issued: one by the Deputy Commissioner of State Tax and another by the DGGI, Surat. This writ application is disposed off with a direction to the DGGI, AZU, Ahmedabad to look into the matter and ensure that no undue harassment is caused to the writ applicant by different authorities on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as undertaken. It appears that one Shri Rajesh Kumar Ohlan, a Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence, DGGI, Ahmedabad Zonal Unit, Ahmedabad carried out the search in the presence of two panch witnesses. The panchnama is annexed at Annexure : 'B' (page : 20 of the paper book). After the search was carried out, a summons came to be issued under Section 70(1) of the CGST Act, 2017 by the office of the Deputy Commissioner of State Tax. The writ applicant herein replied to the said summon by letter dated 7th February 2020. The reply reads thus: To, Office of the Deputy Commissioner of State Tax, Enforcement Div9, Bhavnagar. Sub : Reply to the summon issued u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer of case to one office so as to reply or appear before one department or office or by whatsoever called. 3 Thereafter, one another summons came to be issued dated 15th February 2020 under Section 70 of the CGST Act, 2017. The writ applicant once again replied to the said summons vide letter dated 17th February 2020. The reply reads thus: To, The Superintendent /Appraiser/SIO, DGGI, Surat Zonal, 4th floor, White House, VIP Road, Surat. Sub : Reply to the summon issued u/s. 70 CGST Act Ref: CBICDIN202002DWW400007052A3 Sir, This with reference to the summons issued by your honour on 15/02/2020 on account of enquiry conducted at my officer premises situated at godown No.A18/ 6, Gala No.1, Rad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 The grievance of the writ applicant herein is that the proceedings came to be initiated by the DGGI, AZU, Ahmedabad and therefore, the proceedings should be completed by the DGGI, AZU. In other words, the grievance of the writ applicant is that while the proceedings came to be initiated by the DGGI, AZU, Ahmedabad, the other authorities should not interfere with such proceedings already initiated. 5 In the aforesaid context, our attention has been drawn to a letter issued by the Central Board of Excise and Customs dated 5th October 2018. The same reads thus: LETTTER D.O.F. NO.CBEC/20/43/01/2017GST( PT.) CLARIFICATIONS ON AMBIGUITY REGARDING INITIATIONOF ENFORCEMENT ACTION BY CENTRAL TAX OFFICERS IN CASE OF TAXPAYERS A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ively assigned to State tax authority, the officers of Central tax authority would not transfer the said case to its Sate tax counterpart and would themselves take the case to its logical conclusions. 5 Similar position would remain in case of intelligence based enforcement action action initiated by officers of State tax authorities against a taxpayer administrative assigned to the Central tax authority. 6 It is also informed that GSTN is already making changes in the IT system in this regard. 6 Thus, it appears that by way of instructions, it is clarified that if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to the State tax authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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