Page 135 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] BHAWANI TEXTILES v. ADDITIONAL DIRECTOR GENERAL 37
(c) To award costs of and incidental to this application be paid by the
respondents;”
2. It appears from the materials on record that a search was carried out
under Section 67 of the Central Goods and Services Tax Act, 2017 (for short, ‘the
CGST Act, 2017’) at the office premises of the writ applicant situated at the
Udhana Udhyog Nagar, Udhana, Surat. A panchnama dated 3rd April, 2019
came to be drawn of the search which was 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 car-
ried 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 car-
ried 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 Div-9,
Bhavnagar.
Sub. : Reply to the summon issued u/s. 70(1) of CGST Act, 2017 & u/s 70(1) of
Guj. GST Act, 2017
Ref. : AC(1)/DIV-9/BVN/SUMMONS DT : 29-1-2020
Sir,
This with reference to the summons issued by your honour on 29-1-2020 on
account of search conducted at my office premises situated at godown No.
A-18/6, Gala No. 1, Rad No. 7, Udhana Udhyog Nagar, Surat-394210 (Guja-
rat).
Under the said summon I was asked to provide my all books of accounts till
date and to be present for statement on 12-2-2020 at 11.00 AM at your office
in Ahmedabad. However, I had already informed your honor that all of my
original books of accounts and documents had already been seized by the
DGGI, Ahmedabad since 3-4-2019 on account of search conducted in Surat
at my premises on 3-4-2019 by Shri Rajesh Kumar Ohlan, Senior Intelli-
gence Officer, DGGI, Ahmedabad.
And I had already pledged every officers and offices/units/departments or
by whatsoever name, that all my original books of accounts and documents
had been seized by DGGI, Ahmedabad and I am left with no documents
with me as of now.
I request your honor to please bear with me and accept this letter as my of-
ficial reply to your summon issued and I also request you to kindly transfer
my case to DGGI Ahmedabad so as to rely appear, submit documents and
questionnaire at one [place] as my case is already undergoing there. You
may also confirm the same vide enclosed list of documents to your honor.
Kindly take note of the above and accept my request for transfer 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 Feb-
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