Petitioner submitted that once the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate triggered an investigation against the petitioner, the other units should have held their hands.
Section 67 of the CGST Act, 2017—Search and Seizure —Overlapping of Investigation– The petitioner submitted that it is being investigated for purported evasion of GST by various Commissionerates. The counsel for the petitioner submitted that the investigation in the first instance was commenced by the officers of the Anti-Evasion, CGST, Delhi East and South Commissionerate. Thereafter the Ahmedabad Commissionerate jumped into the fray. The petitioner relied upon CBIC circular dated 05.10.2018, that once the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate triggered an investigation, the other units should have held their hands.
Held that:- The Hon’ble High Court issued notice and listed the matter on 25.05.2021. In the meanwhile directed that, in case, further investigation is necessitated against the petitioner, it shall be carried out, in line with the aforementioned circular dated 05.10.2018, by the Anti-Evasion Unit, CGST, Delhi East and South Commissionarate.
Petitioner submitted that once the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate triggered an investigation against the petitioner, the other units should have held their hands.
Section 67 of the CGST Act, 2017—Search and Seizure —Overlapping of Investigation– The petitioner submitted that it is being investigated for purported evasion of GST by various Commissionerates. The counsel for the petitioner submitted that the investigation in the first instance was commenced by the officers of the Anti-Evasion, CGST, Delhi East and South Commissionerate. Thereafter the Ahmedabad Commissionerate jumped into the fray. The petitioner relied upon CBIC circular dated 05.10.2018, that once the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate triggered an investigation, the other units should have held their hands.
Held that:- The Hon’ble High Court issued notice and listed the matter on 25.05.2021. In the meanwhile directed that, in case, further investigation is necessitated against the petitioner, it shall be carried out, in line with the aforementioned circular dated 05.10.2018, by the Anti-Evasion Unit, CGST, Delhi East and South Commissionarate.