Page 65 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] SWATIK INGOT PVT. LTD. v. CHIEF COMMR. OF GST, CENTRAL EXCISE & CUSTOMS 23
that the petitioner can upload the Form GST TRAN-1 on or before 31st March,
2020.
14. With the aforesaid directions, petition stands disposed of. Rule is
made absolute to the aforesaid extent. Direct service is permitted.

________

2020 (36) G.S.T.L. 23 (Ori.)

IN THE HIGH COURT OF ORISSA AT CUTTACK
C.R. Dash and S.K. Panigrahi, JJ.
SWATIK INGOT PVT. LTD.
Versus
CHIEF COMMR. OF GST, CENTRAL EXCISE & CUSTOMS
W.P. (C) No. 1830 of 2020, decided on 13-2-2020
Investigations under GST - Simultaneous investigations by Central
and State GST authorities - Copies of seized documents, supply thereof - Peti-
tioner directed to apply to CGST authorities to obtain copies of documents
seized by them during investigations - Central Tax Authorities to provide cop-
ies of these documents within three weeks to enable petitioner to join investi-
gations initiated by State Tax Authorities - Petitioner also directed to co-
operate with both authorities in investigations - Section 70 of Central Goods
and Services Tax Act, 2017/Orissa Goods and Services Tax Act, 2017 - Article
226 of Constitution of India. [paras 7, 8]
Petition disposed of
[Order]. - Heard.
2. The petitioner on receipt of summons vide Annexure-1 from the Di-
rector General of Goods and Services Tax Intelligence (DGGI), Bhubaneswar
Zonal Unit has filed his reply and the matter is now pending in the CGST.
3. Mr. T.K. Satapathy, Learned Counsel for the CGST submits that the
proceeding has been initiated on the basis of Intelligence Report and some doc-
uments have been seized from the petitioner for the purpose of the proceeding.
4. In the meantime, the OGST has initiated proceeding under Section 70
of the OGST Act vide Annexure-4. The said proceeding is also pending. In the
proceeding before the OGST Authority some documents have been called for
from the petitioner.
5. The grievance of the petitioner is that, since the documents called for
by the OGST Authority has been seized by the CGST Authority, he is not in a
position to supply the documents to the OGST Authority.
6. Mr. T.K. Satapathy, Learned Counsel for the CGST submits that,
though the documents cannot be released in favour of the petitioner in view of
the currency of the proceeding, if the petitioner applies for copy of the same, cop-
ies can be supplied to the petitioner in accordance with law.
7. Regard being had to such facts, this writ petition is disposed of, di-
recting the petitioner to apply for copies of the Documents required by him be-
GST LAW TIMES  7th May 2020  65