Page 136 - GSTL_2nd April 2020_Vol 35_Part 1

38 GST LAW TIMES [ Vol. 35
ruary, 2020 under Section 70 of the CGST Act, 2017. The writ applicant once
again replied to the said summons vide letter dated 17th February, 2020. The re-
ply reads thus :
“To,
The Superintendent/Appraiser/SIO,
DGGI, Surat Zonal, 4th floor,
White House, VIP Road,
Surat.
Sub. : Reply to the summon issued u/s. 70 CGST Act
Ref. : CBIC-DIN-202002DWW400007052A3
Sir,
This with reference to the summons issued by your honour on 15-2-2020 on
account of enquiry 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
from Jul-2017 to Jan-2020 and to be present for statement on 18-2-2020 at
12.00 PM at your office in Ahmedabad. However, I had already informed
your honor that all of my original books of accounts and documents had al-
ready 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 Ku-
mar Ohlan, Senior Intelligence 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.
Also, I have been summoned on 29-1-2020 by the office of DCST (Enforce-
ment), Div-9, Jilla Seva Sadan-2, Bhavnagar and I have duly submitted my
reply to them as well.
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 honour.
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.”
4. The grievance of the writ applicant herein is that the proceedings
came to be initiated by the DGGI, AZU, Ahmedabad and therefore, the proceed-
ings should be completed by the DGGI, AZU. In other words, the grievance of
the writ applicant is that while the proceedings came to be initiated by the DGGI,
AZU, Ahmedabad, the other authorities should not interfere with such proceed-
ings already initiated.
5. In the aforesaid context, our attention has been drawn to a letter is-
sued by the Central Board of Excise and Customs dated 5th October, 2018. The
same reads thus :

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