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In the instant case, the investigations were initiated by various jurisdictional authorities against different entities. As contended by the respondents, as common thread were allegedly found in these investigations, the same have been transferred to DGGI, AZU to be brought under one umbrella. This court also find that in the CGST Act there is no prohibition to such transfer. Section 6(2)(b) of the CGST Act has limited application and therefore, is not applicable to the facts of the present petitions. In view of the above, there is no merit in the present writ petitions. The same are accordingly dismissed.

Section 6 of the CGST, Act, 2017 — Parallel Investigation -—– The petitions are based on the Circular dated 05.10.2018, The CGST Officers from Gautam Buddh Nagar searched premises of 1st petitioner and issued SCN dated 20.04.2020. On 01.12.2020, the DGGI Regional Office, Kanpur, carried out another search. Thereafter, on 14.01.2021, DGGI, Delhi Zone Unit conducted a search. On 04.02.2021, the DGGI, Ghaziabad, searched the premises of the petitioner. His premise was again searched on 13.02.2021 by the DGGI, Ahmedabad Zonal Unit. In respect of 2nd petitioner, on 04.09.2019, the Officers from the Anti-Evasion, CGST, Delhi Commissionerate, carried out the search operation. On 27.09.2021, another search operation was carried out by the DGGI, AZU. Different summons were issued by the respondent authorities and his firm registration was also cancelled on 01.03.2021. The petitioners’ counsel submitted that issuance of such multiple summons to the petitioner(s) by multiple agencies is violative of the mandate of Section 6(2)(b) of the Act and as also the Circular dated 05.10.2018 issued by the CBEC. The respondent counsel submitted that there appears to be a fake ITC scam perpetuated by various entities spread across the country and involves the misuse of ITC of more than Rs.300 crore. The same required a thorough investigation by a specialised investigating agency having all-India jurisdiction. As multiple agencies had conducted search operations at the premises of the petitioner, the DGGI, AZU, vide letter dated 01.03.2021, had requested all the concerned formations of the DGGI to transfer the investigation to them. The court observed that the investigations were initiated by various jurisdictional authorities against different entities. As common thread were allegedly found in these investigations, the same have been transferred to DGGI, AZU to be brought under one umbrella. There is no prohibition in the Act to such transfer cases. Section 6(2)(b) of the Act has limited application and therefore, is not applicable to the facts of the present petitions. Similarly, the Circular dated 05.10.2018 also has no application to the facts of the present petitions.

Held that:- The Hon’ble High Court found no merit in the present writ petitions and dismissed the petitions.