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of <h1>Court Notice on GST Evasion Probe: Respondents to File Counter-Affidavit</h1> <h3>M/s. SSM Exports Versus Commissioner Of Central Excise And Service Tax and CGST Delhi West. & Ors.</h3> M/s. SSM Exports Versus Commissioner Of Central Excise And Service Tax and CGST Delhi West. & Ors. - TMI Issues Involved:Investigation for evasion of Goods and Services Tax by multiple Commissionerates.Analysis:The petitioner raised concerns regarding being investigated for alleged evasion of Goods and Services Tax by various Commissionerates. The petitioner's counsel highlighted that the investigation was initially initiated by the officers of the Anti-Evasion, Central Goods and Services Tax, Delhi East and South Commissionerate, and later the Ahmedabad Commissionerate also became involved. Reference was made to specific documents in support of this claim. The petitioner's counsel pointed out a circular issued by the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India, dated 05.10.2018, which suggests that once one unit triggers an investigation, other units should refrain from initiating parallel inquiries. It was noted that a similar issue is under consideration in another case titled M/s. Mridul Tobie Inc. vs. Additional Director General, Directorate General of Goods and Service Tax Intelligence & Ors. The Court took cognizance of this matter and issued notice in the writ petition and the interlocutory application.The respondents accepted the service through their counsel and were directed to file a counter-affidavit within four weeks. The petitioner was granted the opportunity to file a rejoinder, if necessary, before the next hearing date. Additionally, if further investigation was deemed necessary, it was mandated that it should be conducted by the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate, in compliance with the circular dated 05.10.2018. The petitioner was instructed to cooperate with the said Commissionerate during the investigation process. The case was scheduled for the next hearing on 25.05.2021.
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