2021 (7) TMI 923

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....i, Advs. Respondents Through: Mr. Ravi Prakash, CGSC for R1 with Ms. Shruti Shivkumar, Adv. Sonu Bhatnagar, Sr. Standing Counsel for R-2 & R-3 with Ms. Venus Mehrotra & Ms. Kanak Grover, Advs. Mr. Devesh Singh, ASC (C) for R-4 with Ms. Sukriti Ghai, Advocate for R-4. MANMOHAN, J. (Oral) 1. The petition has been heard by way of video conferencing. 2. The present Writ Petition has been f....

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....re barred to exercise the power in terms of the provisions of section 6(2)(b) of the Central Goods and Services Tax Act, 2017, as the power already exercised by the State GST officer; C) issue a Writ of certiorari/ mandamus or any other appropriate Writ/ order/ direction against the Respondents by quashing the proceeding/ inquiry initiated by the Respondents against the Petitioner by decl....

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....erred amount, so this office has withdrawn and closed the inquiry proceeding initiated vide summons dated 30.03.2021. This has been communicated to the party vide this office even numbered letter 7299 dated 20.05.2021." 4. The learned counsel for the respondent has also screen shared the letter dated 20.05.2021 and the same is reproduced hereinbelow:- "Subject: Withdrawal of inquiry pr....

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....onsequent upon the confirmation received from GSTO Ward 55, Department of Trade and Taxes, vide e-mail dated 18.05.2021 inquiry proceedings initiated vide aforesaid summons dated 30.03.2021 are withdrawn and closed. This issue with the approval of Competent Authority." 5. However the learned counsel for the petitioner states that the Central Tax Officers (GST Officers) have no jurisdiction over....