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Interpretation of Statutes (Contd.)
Article 226 of Constitution of India — Sutherland Mortgage Services Inc. v. Pr.
Commr. of Cus., CGST & C. Ex., Kochi (Ker.) ......................... 40
— Section 129 of Central Goods and Services Tax Act, 2017/Uttar Pradesh
Goods and Services Tax Act, 2017 contemplates a comprehensive scheme
with a summary procedure for release of goods and conveyances
detained/seized in transit - It is a balancing provision which not only
secures Revenue’s interests but also ensures expeditious release of the
seized goods and vehicles - Procedure herein is distinct from
adjudicatory process of determination of tax liability which has to run
independently - Section 129 of Central Goods and Services Tax Act,
2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — Skipper Limited v. Union of India (All.) ............. 67
Interpretation of statutory provisions, writ jurisdiction invocable - See
under WRIT JURISDICTION ............................ 89
Inter-State Trade - Goods and vehicle detained for paying CGST/SGST
instead of IGST to be released on simple Bond - See under DETENTION .... 78
Investigations under GST - Bar under Section 6(2)(b) of Central Goods and
Services Tax Act, 2017 - Applicability - Initial investigations conducted by
State GST Authorities culminating in issuance of SCN on using fake and
bogus invoices for availing ineligible ITC - Subsequent investigations
based on a secret intelligence being undertaken by DG, Goods and
Services Tax Intelligence, prima facie revealing that magnitude of offence
was far more grave and serious - Not only petitioner had availed
ineligible ITC but he had been making false and bogus transaction to
pass on ineligible credit - Amount of evasion has gone up multifold due
to detailed investigations by aforesaid agency - In view of this, bar as ibid
not applicable because there is a clear distinction between two
investigations - Case laws relied by petitioner distinguishable on facts -
Petition not sustainable - Section 6(2)(b) of Central Goods and Services
Tax Act, 2017 - Article 226 of Constitution of India — Dadhichi Iron and Steel
Pvt. Ltd. v. Chhattisgarh GST (Chhattisgarh) ......................... 4
— Dual investigations on same issue - Sustainability - 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 conclusion
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 being 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 — Bhawani Textiles v. Additional Director General (Guj.) ............... 36
Invocation of writ jurisdiction, when Advance ruling application under GST
held as non-maintainable - See under WRIT JURISDICTION ........... 40

GST LAW TIMES  2nd April 2020  89