In many cases, it is being observed that summons are issued by more than one Commissionerate. Do they still have the ๐ญ๐๐ซ๐ซ๐ข๐ญ๐จ๐ซ๐ข๐๐ฅ ๐ฃ๐ฎ๐ซ๐ข๐ฌ๐๐ข๐๐ญ๐ข๐จ๐ง to carry out the investigation?
Recently, Hon’ble Delhi High Court formed a prima facie view that when ๐จ๐ง๐ ๐๐จ๐ฆ๐ฆ๐ข๐ฌ๐ฌ๐ข๐จ๐ง๐๐ซ๐๐ญ๐ ๐ก๐๐ฌ ๐ญ๐๐ค๐๐ง ๐ฌ๐ญ๐๐ฉ๐ฌ to investigate the affairs of petitioner in relation to the violations of GST Act, ๐จ๐ญ๐ก๐๐ซ ๐ข๐ง๐ญ๐๐ฅ๐ฅ๐ข๐ ๐๐ง๐๐ ๐ฎ๐ง๐ข๐ญ๐ฌ ๐ฌ๐ก๐จ๐ฎ๐ฅ๐ ๐ก๐๐ฏ๐ ๐ก๐๐ฅ๐ ๐ญ๐ก๐๐ข๐ซ ๐ก๐๐ง๐๐ฌ ๐๐๐๐ค which approach is sensible and practical (Decision enclosed). Taking a note of the said decision, Honโble court granted interim relief in WP (Crl) No. 1494/2021 titled as ๐๐ข๐ค๐๐ฌ ๐๐๐ข๐ง ๐๐ซ๐จ๐ฉ ๐๐๐ข๐ง๐ ๐๐ซ๐๐๐ข๐ง๐ ๐๐จ๐ฆ๐ฉ๐๐ง๐ฒ ๐๐๐ซ๐ฌ๐ฎ๐ฌ ๐๐๐๐, ๐๐จ๐ง๐๐ฅ ๐๐ง๐ข๐ญ, ๐๐๐๐ซ๐ฎ๐ญ & ๐๐ง๐ซ 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.
