GST
TRT-2025-
Punjab and Haryana High Court
Date:-25-09-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 25 September 2023
Parties: M/s Sanraj Metal Pvt. Ltd. Vs The Directorate General of GST Intelligence and Another
Facts –
- The Petitioner, M/s Sanraj Metal Pvt. Ltd. was aggrieved by the issuance of summons dated 12.07.2022, Annexure P-1, by the respondent no.1 that the same was the State GST authorities have already initiated investigation.
Issue –
- Whether the summons issued by respondent No.1 is barred by Section 6 (2)(b) CGST Act?
Order –
- The Divisional Bench of Hon’ble High Court observed that it is stated in Annexure R-3/1, that the Deputy Excise & Taxation Commissioner (GST) has informed the Deputy Excise and Taxation Commissioner (ST) Gurugram (South) that investigation against M/s Sanraj Metal Pvt. Ltd. be transferred to the office of Directorate General of Goods and Services Tax Intelligence, Meerut Zonal, Unit (Meerut).
- Since the investigation has already been transferred to DGGI, Meerut Zonal Unit, Meerut, no further direction is required to be given in this case. The writ petition disposed.
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