TaxTMI 
TaxTMI 
2025 (3) TMI 316
X X X X Extracts X X X X
X X X X Extracts X X X X
....iorari to quash, and set aside the summons dated 16.01.2025 & 23.01.2025, issued by the Proper officer attached to the office of Respondent, directing the petitioner to appear and submit documents that have already been submitted to both the DGGI and the State Authority; as violative of Section 6 of the CGST Act; (b) issue an appropriate writ, order, or direction in the nature or Mandamus, directing the officer of Respondent lo transfer the case to the State Department, where proceedings are already being carried out; (c) issue an appropriate writ, order, or direction in the nature of Mandamus; directing the officer of Respondent to release the seized documents & electronics devices in view of facts and circumstances of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter." 5. Undisputedly, the summons that are impugned before us emanate from a search which is stated to have been conducted by the Central GST authorities on 16 January 2025. It is in the aforesaid backdrop that we would have to examine the correctness of the submission that Section 6(2)(b) would bar the Central GST authorities from drawing any proceedings or issuing the summons impugned. 6. We find ourselves unable to sustain that submission bearing in mind the indubitable fact that Section 6(2)(b) seeks to injunct the initiation of proceedings by a Proper Officer where another officer acting under the State....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en gathered or comes to light in the course thereof. A search may lead to the discovery of material and information which may not have been even available at the stage of the original assessment proceedings. However, if the contention of the petitioner were to be accepted, authorities would stand injuncted and barred from either examining the implication of the evidence so collated or consider justifiable inferences that could be drawn. A search could, hypothetically speaking, also lead to the recovery of material that never formed part of the original assessment and was unknown to the assessing authority. It could, theoretically speaking, also have a bearing on the truthfulness of the disclosures made in the course of the original proceedi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Having heard the arguments advanced by respective parties and having perused the documents brought on record and the statements and averments made in the respective counter-affidavits and materials available on record, we find that bare perusal of section 6 of the Act, especially section 6(2)(b), when read with the Clarification dated October 5, 2018, further read with Clarification dated June 22, 2020, when read together, it clearly denotes and implies that it is a chain of a particular event happening under the Act and every and any enquiry/investigation carried out at the behest of any of the Department are interrelated. Even if, we accept the submission of respondent No. 5 that the proceedings initiated by respondent No. 5 is on the bas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hority, which cannot be the dictum of the Act and we deprecate the same. 16. We are therefore of the opinion that the Preventive Wing of the CGST and DGGI Wing of the CGST, shall forward all their investigation carried out as against the petitioner and inter-related transaction to the State authorities, who shall continue with the proceedings from the same stage" 12. As is evident from the above, there was, in that particular case, a parallel inquiry which was being undertaken with both sets of authorities constituted under the Act calling upon the assessee to reverse input tax credit. The State GST authorities had already initiated investigation pursuant to a search which had been conducted. It was in that background that the J....