https://www.taxtmi.com/caselaws?id=439826 Parallel GST proceedings arose where one departmental officer conducted inspection and inquiry under s.67(1) CGST/SGST Act, 2017, while other officers simultaneously issued summons under s.70 to the same taxpayer seeking documents already in the inspecting officer's possession. The HC held that, since the inspection-based inquiry was already underway and covered multiple related business concerns, duplicative summons and document demands by separate officers warranted streamlining to avoid overlapping investigations. Accordingly, the officers who issued summons were directed to transfer all papers/documents to the inspecting officer, the taxpayer was directed to cooperate and furnish documents to that officer, and further action was left to be taken in accordance with law; the petition was allowed. en-us Thu, 22 Jun 2023 00:00:00 +0530 Wed, 24 Dec 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439826 Parallel GST proceedings arose where one departmental officer conducted inspection and inquiry under s.67(1) CGST/SGST Act, 2017, while other officers simultaneously issued summons under s.70 to the same taxpayer seeking documents already in the inspecting officer's possession. The HC held that, since the inspection-based inquiry was already underway and covered multiple related business concerns, duplicative summons and document demands by separate officers warranted streamlining to avoid overlapping investigations. Accordingly, the officers who issued summons were directed to transfer all papers/documents to the inspecting officer, the taxpayer was directed to cooperate and furnish documents to that officer, and further action was left to be taken in accordance with law; the petition was allowed. Case-Laws GST Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439826