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.