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Directorate General of GST Intelligence shall confine its inquiry with respect to the transactions that GAIL Gas Ltd. had with M/s Avinash EM Projects Pvt. Ltd. only.

Shanti Prime Publication Pvt. Ltd.

GST—In the instant case, petitioner’s grievance is two-fold: first that very senior officers of the petitioner have been summoned to answer the queries of the Director General of Goods and Services Tax (GST) Intelligence.
Secondly, that the scope of investigation which was confined to allegations of evasion of service tax liability is sought to be expanded.

Held that—In view of the statement made, the GAIL Gas Ltd. shall intimate in advance – within two weeks, the officer/officers concerned who are familiar with the records in connection with the inquiry pertaining to the contracts with M/s Avinash EM Projects Pvt. Ltd. as according to its previous replies, no transactions had been entered into with the other concerns. Upon receipt of information with respect to such officers, the Directorate General of GST Intelligence shall fix a convenient date, time and venue for the presence of such officers, who may be best to reply to the queries, in connection with the investigation being carried out. As regards the other grievance, the summons issued on 26.04.2018 does indicate that now the scope of inquiry seems to have expanded.

However, the recital to the summons clearly mentions that the investigation was with respect to the M/s Avinash EM Projects Pvt. Ltd. In these circumstances, Directorate General of GST Intelligence shall confine its inquiry with respect to the transactions that GAIL Gas Ltd. had with M/s Avinash EM Projects Pvt. Ltd. only. [GAIL GAS LIMITED VERSUS DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.] [DELHI HIGH COURT][2018] 3 TAXLOK.COM 69 (Del)