Issuance of summons under Section 70 of the CGST Act for conducting an inquiry and to obtain a statement from the appellant cannot be construed to be bar under Section 6(2)(b) of the CGST Act.
Section 6(2)(b) of the CGST Act, 2017 –– Parallel Investigation –– The appellant challenged the order passed on 29.07.2021, wherein writ petition was dismissed on the ground that mere pendency of proceedings before the State authorities is not a ground to restrain the Central authorities from issuing summons and conduct investigation. The petitioner counsel submitted that the learned Writ Court erred in rejecting the contention advanced by the appellant by referring to Section 6(2)(b) of the Act by observing that the said provision would have no application to the case of the appellant. The court observed that there is no ground made out by the appellant for quashing the summons issued by the respondent under Section 70 of the Act.
Held that:- The Hon’ble High Court dismissed the writ petition.
Issuance of summons under Section 70 of the CGST Act for conducting an inquiry and to obtain a statement from the appellant cannot be construed to be bar under Section 6(2)(b) of the CGST Act.
Section 6(2)(b) of the CGST Act, 2017 –– Parallel Investigation –– The appellant challenged the order passed on 29.07.2021, wherein writ petition was dismissed on the ground that mere pendency of proceedings before the State authorities is not a ground to restrain the Central authorities from issuing summons and conduct investigation. The petitioner counsel submitted that the learned Writ Court erred in rejecting the contention advanced by the appellant by referring to Section 6(2)(b) of the Act by observing that the said provision would have no application to the case of the appellant. The court observed that there is no ground made out by the appellant for quashing the summons issued by the respondent under Section 70 of the Act.
Held that:- The Hon’ble High Court dismissed the writ petition.