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Other authorities should not interfere with such proceedings already initiated.

Jurisdiction under GST — A search was carried out under Section 67 of the CGST Act, 2017 at the office premises of the writ applicant. If an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to the State tax authority, the officers of the Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions. There is nothing on record to indicate that the officer of the Central tax authority has transferred the case of the writ applicant to any other authority of the State. Writ application disposed of with a direction to the DGGI, AZU, Ahmedabad to look into the matter and ensure that no undue harassment is caused to the writ applicant by different authorities on the same subject matter. — Bhawani Textiles Vs. Additional Director General [2020] 22 TAXLOK.COM 018 (Gujarat)