Section 67 of the CGST Act, 2017 --- Search and Seizure –Parallel Investigation--The respondents prayed for a direction not to conduct parallel enquiry; one by the DGGI in Siliguri and other by the DGGI, Eastern Zonal Unit, Kolkata in connection with a search and seizure done on 5th December, 2021 and subsequent dates. They have also sought for quashing the summons. The learned Single Judge has stayed the proceedings at Kolkata till 9th February, 2022. The appellants department submitted that the DGGI (East), Kolkata is the Zonal Unit for the entire Eastern India and their jurisdiction would extend up to State of Sikkim. The appellant also issued Summons to the Doctor who issued medical certificate. The court observed that the appellant authorities are wholly unjustified in issuing summons to the doctor and quashed the summon to the Doctor.

Held that:- The Hon’ble High Court directed the Directorate of GST Intelligence, Siliguri Zonal Unit, Siliguri to forthwith transfer all the files concerning the respondents to the DGGI (East), Kolkata.