Jurisdiction under GST — The writ petition has been filed questioning the investigation initiated by the respondents and the summons issued in connection with the said investigation. The primary challenge to the investigation and the summons issued was a specific bar under the GST Act, 2017. The respondents states that since the nature of offence now being investigated is entirely different than the proceedings drawn in the show cause notice or the proceedings pending before the State Authorities are concerned, it would not be hit by the provisions of Section 6(2)(1)(b). Writ petition dismissed. — Dadhichi Iron And Steel Pvt. Ltd. Vs. Chhattisgarh Gst Through Principal Commissioner, Commercial Tax, Additional Director General Directorate General of Goods And Service Tax Intelligence, Joint Director, Directorate General of Goods And Service Tax Intelligence, GST, Assistant Director, Directorate General of Goods And Service Tax Intelligence [2020] 21 TAXLOK.COM 050 (Chhattisgarh)