2023 (7) TMI 99

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....pearance: For the Petitioner(s) No. 1 : Mr Sahil J Rao(13319)   For the Respondent(s) No. 1,2,3,4,5 ORAL ORDER (PER : HONOURABLE MR. JUSTICE VIPUL M. PANCHOLI) [1] This petition is filed under Article 226 of the Constitution of India, in which, the petitioner has prayed that the respondent No. 1 and 2 be directed to transfer the proceedings in connection with the case of the petition....

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....67(1) of the Central/State Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act'). The said investigation was carried out on 10.12.2021 and is still pending before the respondent no. 4 3.1 It is submitted that, thereafter respondent no. 1 & 2 also issued summons under Section 70 of the Act to the petitioner and petitioner is asked to supply the necessary documents in connect....

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....no. 4, therefore, at this stage, petitioner has preferred the present petition. 3.3 Learned advocate for the petitioner has referred and relied upon Section 6(2)(b) of the CGST Act which reads as under: "(b) where a proper officer under the Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act....

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....n dated 15.06.2023 addressed by the respondent no. 4 to the concerned respondent wherein it has been specifically stated that the respondent no. 4 is inquiring into the matter in connection with the five different Firms including Firm viz. M/s. J.M. Enterprise, for which, summons were issued to the petitioner. The said aspect is also clarified by the learned Standing Counsel Mr. Priyank Lodha appe....