2023 (8) TMI 977

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....BHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: "(a) Issue a writ, order or direction in the nature of mandamus, directing the Respondents to forthwith withdraw the negative block of the electronic credit ledger of the Petitioner as visible from the extract of credit ledger annexed at Annexure P-26; and/or (b) Issue a writ, order or direction in the nature of mandamus to the Respondents to de-seal the office premises of the Petitioner situated at First Floor, H.No.96, Room No.106, Block-A, Wazirpur, Wazirpur Group Industrial Area, North West Delhi, Delhi-110052; and/or (c) Issue a writ, order or direction in the nature of certiorari to quash and set-aside the inves....

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....lar dated 05.10.2018, issued by Government of India, Ministry of Finance / Department of Revenue, Central Board of Excise and Customs, whereby it was clarified that both "Central tax and State tax are authorized to initiate intelligence based enforcement action on the entire taxpayer's base irrespective of the administrative assignment of the taxpayer to any authority." 6. The said circular also clarifies that "if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to State tax authority, the officers of Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions." On the s....

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....e said proceedings were withdrawn, on the petitioner furnishing invoices relating to M/s Girdhari Exports. 11. A counter affidavit has been filed on behalf of DGGI, Chennai. Paragraphs V, IX, XVIII and XIX of the said affidavit are relevant and are set out below: "V. It is submitted that the answering Respondent No.2 was investigating a refund claim filed by one M/s Govind Enterprises, who is registered under the CGST Act, 2017 vide GSTlN 33HEDPS0326R1Z2 with the answering Respondent. The refund claim was filed against accumulated input tax credit (hereinafter referred to as 'ITC') for goods being exported through a Letter of Undertaking by M/s Govind Enterprises. The goods involved therein are sent by M/s Balaji Enterprises, wh....

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....rietor of M/s Balaji Enterprises and both these entities share a common principal place of business. Further, Mis. Hanuman Enterprises was one of the major suppliers of goods I input tax credit to M/s Balaji Enterprises." 12. Mr. Aditya Singla, learned counsel appearing for Respondent No. 2 (DGGI Chennai), submits that the DGGI, Chennai had not investigated the petitioner but was concerned with an entity named M/s Balaji Enterprises. The petitioner's bank account was provisionally attached as it was found to be associated with Mr. Sandeep Singhal, who is also the Director of the petitioner company and appears to be in control of its affairs. The DGGI, Chennai had issued the said order for provisional attachment of the accounts of M/s Bal....