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The principal argument of the writ applicant is with regard to the jurisdiction of the Directorate General of Goods and Services Tax Intelligence, Zonal Unit, Ahmedabad.

Section 70 of the CGST Act, 2017— Summons and Jurisdiction of DGGI Ahmedabad —–The applicant is having its office and place of business at New Delhi and is under the jurisdictional control of the CGST, Central Tax Delhi South. This office has initiated investigation against the applicant and issued summons under Section 70. The applicant submitted that various documents have been taken in custody by this office. The applicant has received summons from the DGGI, Zonal Unit, Ahmedabad. The applicant submitted that the proper officer under the Act is the CGST, Delhi South Commissionerate, who has already searched his business premises, therefore, DGGI Ahmedabad ought not to have issued any summons with respect to the very same investigation, as it has no jurisdiction. The applicant relied upon on the decision of the Bombay High Court in the case of Safi Khan Khehar vs. State of Maharashtra and also on a decision of the Supreme Court in the case of Commissioner of Customs vs. Sayed Ali. Held that:- The Hon’ble High Court issued notice to the respondents, returnable on 11th January 2021. Till the next date of hearing, the respondents shall not take any coercive action against the writ applicant.
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