Page 134 - GSTL_2nd April 2020_Vol 35_Part 1

36 GST LAW TIMES [ Vol. 35
14. Urgent certified photocopy of this order, if applied for, be supplied
to the parties upon compliance with all requisite formalities.

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2020 (35) G.S.T.L. 36 (Guj.)

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and Bhargav D. Karia, JJ.
BHAWANI TEXTILES
Versus
ADDITIONAL DIRECTOR GENERAL
R/Special Civil Application No. 5273 of 2020, decided on 4-3-2020
Investigations under GST - Dual investigations on same issue - Sus-
tainability - C.B.I. & C. Letter D.O.F. No. CBEC/20/43/01/2017-GST (PT), dated
5-10-2018 clarifying that if an intelligence based investigation is initiated by
office of Central Tax Authority against a taxpayer administratively assigned to
State Tax Authority or vice-versa, such a case would be taken to logical conclu-
sion by authority initiating investigations - In this case, search was carried out
and investigations initiated by Ahmedabad Zonal Unit (AZU) of DGGI have
apparently not been transferred to any other office, i.e., investigations are be-
ing undertaken by them only - Thus, issuance of summons on same subject by
State Tax Authorities and by Surat Regional Unit of DGGI are contrary to
aforesaid circular - AZU of DGGI directed to look into matter and ensure that
no undue harassment is caused by different authorities on same subject matter
- Sections 67 and 70 of Central Goods and Services Tax Act, 2017 - Article 226
of Constitution of India. [paras 6, 7]
Petition allowed
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Letter D.O.F. No. CBEC/20/43/01/2017-GST (PT), dated 5-10-2018 ........................... [Para 5]
REPRESENTED BY : Shri Avinash Poddar, for the Petitioner.
[Order per : J.B. Pardiwala, J. (Oral)]. - By this writ application under
Article 226 of the Constitution of India, the writ applicant, a proprietary concern,
through its proprietor, has prayed for the following reliefs :
“(a) To issue writ of or in the nature of a mandamus or any other appro-
priate writ, order or direction holding the proceedings initiated by
Respondent No. 4 and Respondent No. 6 as bad and without au-
thority 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, Respond-
ent No. 5 and Respondent No. 6 from resorting to any coer-
cive measure against the petitioner.

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