TMI Blog2023 (7) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner under Section 67(1) of the Central/State Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ). The said investigation was carried out on 10.12.2021 and is still pending before the respondent no. 4 3.1 It is submitted that, thereafter 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. It is further submitted that the petitioner has specifically informed to respondents no. 1 and 2 vide communication/reply dated dated 10.05.2023 that the documents as demanded by the concerned respondent, are in possession of respondent no. 4 herein and therefore. the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [4] Learned AGP Mr. Pranav Trivedi for the respondents after taking instructions from the respondent nos. 1 2 has placed on record the communication dated 15.06.2023 addressed by the respondent no. 4 to the concerned respondent wherein it has been specifically stated that the respondent no. 4 is inquiring into the matter in connection with the five different Firms including Firm viz. M/s. J.M. Enterprise, for which, summons were issued to the petitioner. The said aspect is also clarified by the learned Standing Counsel Mr. Priyank Lodha appearing for respondent no. 4. [5] In view of the aforesaid facts and circumstances of the present case, when the respondent no. 4 has initiated the inquiry and inspected the documents and carried out the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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