Page 208 - GSTL_30th April 2020_Vol 35_Part 5

678 GST LAW TIMES [ Vol. 35
Inter-State supply - Jurisdiction of officer to detain goods on inter-State
supply on the ground of mis-classification under GST law - See under
DETENTION .................................... 545
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
Invoices - Fraudulent ITC passing by issuance of Invoices without supply of
goods, scope of Bail to CA for connivance - See under BAIL .......... 32
Job work - Demand equal to 5%/10% value of job work service allegedly
exempted or reversal of Cenvat credit on manpower services used
commonly in manufacture of dutiable as well as providing said job work
service when assessee failed to maintain separate account under Rule 6(3)
of Cenvat Credit Rules, 2004 - Conversion of polypropylene materials
supplied by principal into Automobile Lighting Equipment Parts on
receipt of job charges - Such Lighting Equipment Parts used by principal
manufacturer in manufacture of their final product and paid Central
Excise duty thereon - Aforesaid job work activity cannot be termed as
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