Blog No. 8: Proceedings Initiated by DGGSTI wing located in another state (Refer Point No. 2 as well)

In many cases, it is being observed that summons are issued by more than one Commissionerate. Do they still have the ๐ญ๐ž๐ซ๐ซ๐ข๐ญ๐จ๐ซ๐ข๐š๐ฅ ๐ฃ๐ฎ๐ซ๐ข๐ฌ๐๐ข๐œ๐ญ๐ข๐จ๐ง to carry out the investigation?

Recently, Hon’ble Delhi High Court formed a prima facie view that when ๐จ๐ง๐ž ๐‚๐จ๐ฆ๐ฆ๐ข๐ฌ๐ฌ๐ข๐จ๐ง๐ž๐ซ๐š๐ญ๐ž ๐ก๐š๐ฌ ๐ญ๐š๐ค๐ž๐ง ๐ฌ๐ญ๐ž๐ฉ๐ฌ to investigate the affairs of petitioner in relation to the violations of GST Act, ๐จ๐ญ๐ก๐ž๐ซ ๐ข๐ง๐ญ๐ž๐ฅ๐ฅ๐ข๐ ๐ž๐ง๐œ๐ž ๐ฎ๐ง๐ข๐ญ๐ฌ ๐ฌ๐ก๐จ๐ฎ๐ฅ๐ ๐ก๐š๐ฏ๐ž ๐ก๐ž๐ฅ๐ ๐ญ๐ก๐ž๐ข๐ซ ๐ก๐š๐ง๐๐ฌ ๐›๐š๐œ๐ค which approach is sensible and practical (Decision enclosed). Taking a note of the said decision, Honโ€™ble court granted interim relief in WP (Crl) No. 1494/2021 titled as ๐•๐ข๐ค๐š๐ฌ ๐‰๐š๐ข๐ง ๐๐ซ๐จ๐ฉ ๐‰๐š๐ข๐ง๐š ๐“๐ซ๐š๐๐ข๐ง๐  ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ ๐•๐ž๐ซ๐ฌ๐ฎ๐ฌ ๐ƒ๐†๐†๐ˆ, ๐™๐จ๐ง๐š๐ฅ ๐”๐ง๐ข๐ญ, ๐Œ๐ž๐ž๐ซ๐ฎ๐ญ & ๐€๐ง๐ซ dated 10th August 2021.
In our view, these decisions would help taxpayers to plan their submissions as well as appearances before the investigation authorities and they won’t have to represent and appear before multiple authorities on same subject matter.

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