TaxTMI 
TaxTMI 
TaxTMI 
2022 (3) TMI 87
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....Since the issues involved in these appeals are common, both the appeals are being heard analogously and are being disposed of by this common order. 2. For the sake of convenience, we take up M.A.T. No.10 of 2022 for discussion. 3. This intra-Court appeal has been filed challenging the order passed by the learned Single Judge at the Circuit Bench at Jalpaiguri dated 6th January, 2022. The respondent nos.1 and 2 filed a writ petition being W.P.A. No.49 of 2022 praying for a direction upon the appellants 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. The respondents have also sought for qua....
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....kata cannot take place arising out an alleged tax evasion pursuant to search and seizure operations conducted. 5. The observation made by the learned Writ Court are undoubtedly prima facie observation and does not set down any legal principle. However, we need to take note of the scheme of the provisions of the Goods and Services Tax Act and the Rules framed thereunder. 6. In terms of Section 70 of the said Act, there is power granted to the proper officer to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any enquiry in the same manner as provided in the case of civil Court under the provisions of the Code of Civil Procedure, 1908. In terms of sub-Section (2....
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....heir jurisdiction would extend up to State of Sikkim and considering the matter, which is involved, summons have been issued to the respondents / writ petitioners by the DGGI (East), Kolkata. The respondents / writ petitioners were not justified in challenging the summons as a writ petition against the summons is not maintainable. However, the ground on which the challenge has been thrown contending that the officer in Siliguri cannot parallelly proceed. Secondly, it is submitted that the shareholder of the assessee was affected by Covid and the adjournment was sought for by producing a doctor's certificate. However, the doctor has been summoned by the authorities in Kolkata by issuing summons dated 5th February, 2022. This, in the submiss....
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....nd to the summons through video conferencing. We do not express any opinion on this request as this is not the subject matter in the present proceedings and it will be well open to the authorities to consider such a request if found to be appropriate at the appropriate stage. 12. So far as the summons issued to the doctor is concerned, we are of the view that it is in a bad taste. The doctor, who certified the health condition of the respondent no.2, has done so as a medical professional and in discharge of his duties as per the relevant statute. The medical certificate was produced to justify the request for adjournment. Therefore, it would have been well open to the authorities not to accede to their request or grant a short adjournment.....