Page 103 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] DADHICHI IRON AND STEEL PVT. LTD. v. CHHATTISGARH GST 5
REPRESENTED BY : S/Shri Bishwa Ahluwalia with Rahul Tamaskar,
Advocates, for the Petitioner.
S/Shri Jitendra Pali, Dy. A.G. and Manish Sharma,
Advocate, for the Respondent.
[Order (CAV)]. - The present writ petition has been filed questioning the
investigation initiated by the respondents and the summons issued in connection
with the said investigation. The primary challenge to the investigation and the
summons issued was a specific bar under the GST Act, 2017.
2. It would be relevant at this juncture to take note of the relief sought
for by the petitioner :
“10.1 It is prayed that this Hon’ble Court may kindly be pleased to issue a
writ in nature of Quo Warranto and/or any other appropriate writ requiring
the respondents to show under what authority the impugned action of in-
vestigation and summon, dated 3-2-2020 has commenced despite there be-
ing a specific bar in the CGST Act, 2017.
10.2 This Hon’ble Court may kindly be pleased to issue a writ in nature of
mandamus and/or any other appropriate writ directing the respondents
No. 2 & 3 to provide copies of documents seized during the investigation so
that appropriate representation may be made by the petitioner before the
respondents in the interest of justice.
10.3 This Hon’ble Court may kindly be pleased to issue a writ in nature of
mandamus and/or any other appropriate writ quashing the investigation
proceedings commenced by the proper officer of the DGGSTI under CGST
Act, 2017 and impugned summon, dated 3-2-2020 against the petitioner
holding the same to illegal.
10.4 This Hon’ble Court may kindly be pleased to issue a writ in nature of
mandamus and/or any appropriate writ to direct the respondents to return
forthwith the material, documents, electronics and personal effects of the
Petitioner, Directors & Employees of the petitioner; and
10.5 This Hon’ble Court may kindly be pleased to issue a writ in nature of
mandamus and/or any appropriate writ commanding/directing respond-
ents to restrain from any coercive action against the petitioner during pen-
dency of investigation if the same is held to be legal.
10.6 This Hon’ble Court may kindly be pleased to issue a writ in nature of
mandamus and/or any appropriate writ commanding/directing respond-
ents to follow the due process of law and issue appropriate notices and fol-
low adjudication proceedings along with the principles of natural justice
before any recovery of tax and/or prosecution may be done against the pe-
titioner or its Directors/employees.”
3. If we peruse the relief nos. 10.2, 10.4 and 10.6 it would clearly reveal
that the petitioner through this writ petition was ready to face the investigation
provided the aforesaid relief sought in paragraphs 10.2, 10.4 and 10.6 is complied
with.
4. The brief facts which led to the filing of the present writ petition is
that the petitioner is a registered company, registered under the Companies Act,
1956. The said company is engaged in the business of trading of iron and steel
items. The nature of business which the petitioner carries is that of purchasing
goods from the steel manufacturers and sell the same to the different customers
in different parts of the country. According to the counsel for the petitioner, the

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