9911796707
TMI Blog2024 (3) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... hta Mr. Ajay Shukla along with Mr. Raghav Sharma, (for respondent Nos.3 to 5). ORDER 1. Petitioner has preferred this Civil Writ Petition challenging the issuance of summons dated 27.09.2023 & 14.02.2024 under Section 70 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") passed by Superintendent/ Appraiser/Senior Intelligence Officer DGGI and praying for quashing and setting aside of the same. 2. It is contended by counsel appearing for the petitioner that State Authorities had initiated the proceedings and as per Section 6(2)(b) of the CGST Act, if a proper Officer under the State Goods and Services Tax Act or Union Territory Goods and Services Tax Act has initiated any proceedings on a subject ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summons were issued under Section 70 of the CGST Act by the DGGI and the bar under Section 6(2)(b) of the CGST Act, would not apply. 5. Learned Additional Advocate General appearing for the State has also contended that when there is inter-se evasion of tax or claim of tax benefit, Union of India is authorized to initiate the proceedings. 6. Learned counsel appearing for the Union of India has placed reliance on "Amit Gupta vs. Union of India & Ors." (W.P. (C) 8625/2022 & CM APPL. 25934/2022) decided by the High Court of Delhi at New Delhi on 04.09.2023; "Indo International Tobacco Ltd. vs. Vivek Prasad, Additional Director General, DGGI" : 2022 SCC OnLine Del. 90; "G.K. Trading Company vs. Union of India", 2021 (51) G.S.T.L. 288 (All.); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the issuance of notice by the State Authorities, petitioner had preferred writ petition before the High Court and had not put in appearance before the State Authorities. 11. In the judgments referred to by counsel for the respondents, it is held that scope of Section 6(2)(b) and Section 70 of the CGST Act is different and distinct, as the former deals with any proceedings on subject matter, whereas the latter deals with power to issue summon in an inquiry and therefore, the words "proceedings" and "inquiry" cannot be mixed up to read as if there is a bar for the respondents to invoke the power under Section 70 of the CGST Act. In "G.K. Trading Company vs. Union of India", the Allahabad High Court has held that issuance of summons is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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