Since the subject matter involved in the investigations carried out by respondents are entirely different from one another, the investigations being conducted by competent Officers against the petitioner are not hit by provisions of Section 6(2)(b) of CGST Act, 2017.
Section 6 of the CGST Act— Parallel Investigations-The petitioners sought directions to quash summons dated 8.12.2020 and further to restrain Respondent from carrying out investigation. The petitioner is proprietor of unit at Kanpur. In October, 2020, the officials of Commissioner, CGST Kanpur-respondent No.2 initiated an investigation alleging misuse of ITC. The DGGI Ludhiana respondent-1 initiated another investigation alleging misuse of ITC by the petitioner and its sister concern. Even officials of DGGI, Bhopal have also issued summons under Section 70 with regard to the same allegations, which are being looked into by respondent No.2. The investigations are carried out by Respondent No.1 and DGGI Bhopal being overlapping the initial investigation conducted by respondent No.2. The counsel for the petitioner submitted that once the investigation has been initiated by respondent No.2- CGST Kanpur, the DGGI Ludhiana and DGGI Bhopal have got no power to start fresh investigation. Such action is not permissible under the provisions of Section 6(2)(b) of Act, 2017. The Respondent No.1 submitted that the subject matter involved in the investigations carried out by respondent No.1, respondent No.2 and DGGI, Bhopal are entirely different from one another. The counsel for the Respondent No.1 also gave assurance that on-going investigation by DGGI, Ludhiana would not cover the aspects already under investigation by any other Government Authority. The court observed that different Officers appointed under Sections 3 & 6 of CGST Act, 2017 are independently investigating altogether different matters without any overlapping.
Held that:- The Hon’ble High Court dismissed the writ petition having no merits.