2023 (7) TMI 99

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....LE MR. JUSTICE DEVAN M. DESAI Appearance: 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....

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....the premises of the petitioner under Section 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 ask....

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....igation/inquiry is pending before the respondent 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 proceedin....

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....e respondent nos. 1 & 2 has placed on record the communication 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 cla....