Section 67 of the CGST Act, 2017 --- Search and Seizure –Parallel Investigation--The Officers of the Directorate General of GST Intelligence, Siliguri Zonal Unit, Siliguri conducted search under Sub-section (2) of Section 67 at a premises of petitioner. Then summons were served to the petitioners on spot under Section 70. It is alleged by the petitioners that on the self-same incident another summon was served upon the petitioners directing them to appear in the Office of the Directorate General of Goods and Services Tax, GST Bhawan at Kolkata. The Counsel on behalf of the petitioners submitted that two parallel proceedings are not prima facie maintainable against the petitioner. The court observed that the petitioners have been able to make out an arguable case and accordingly, the instant petition is admitted for hearing.

Held that:- The Hon’ble High Court directed the respondents to file reply affidavit within three weeks. In the meantime, the proceedings at Kolkata initiated against the petitioners be stayed till 9th February, 2022 or until further order, whichever is earlier.