This Court is of the view that impugned order is liable to be set aside and the first respondent is directed to reconsider the application of the petitioners for grant of copies of statements recorded from the witnesses.
Section 70 of the CGST Act, 2017—Summons – Copies of Statements --- The four writ petitions are filed by respective tax payers against whom summons have been issued relating to an investigation on supply of goods under the Act. The petitioner filed applications seeking transfer of files to an officer in a jurisdiction near to the place of business of the petitioners, alleging the prevalent pandemic as a reason and sought for copies of statments. The respondent submitted that issuance of copies or sharing of extracts of the statements at the present stage would prejudicially affect the investigation, further, transfer of files to a place of petitioners' choice would defeat the purpose of investigation as those were all matters of administrative arrangement. The court observed that the claim for transfer of files is rendered infructuous. The court further observed that the power to summon or produce a document is distinct from the nature of proceedings conducted. Merely because the source of power to summon witnesses and power to direct production of documents is referable to CPC, that does not alter the nature of investigation or inquiry being conducted. The court observed that the respondent can reconsider the application of the petitioners for giving a copy of the statements already obtained in the course of investigation.
Held that:- The Hon’ble High Court allowed the writ petitions in part and set aside the order and directed the respondent to pass fresh orders on the request of the petitioners for grant of copies of statements recorded from the witnesses. The relief of transfer of files claimed in those writ petitions are dismissed as not pressed.
This Court is of the view that impugned order is liable to be set aside and the first respondent is directed to reconsider the application of the petitioners for grant of copies of statements recorded from the witnesses.
Section 70 of the CGST Act, 2017—Summons – Copies of Statements --- The four writ petitions are filed by respective tax payers against whom summons have been issued relating to an investigation on supply of goods under the Act. The petitioner filed applications seeking transfer of files to an officer in a jurisdiction near to the place of business of the petitioners, alleging the prevalent pandemic as a reason and sought for copies of statments. The respondent submitted that issuance of copies or sharing of extracts of the statements at the present stage would prejudicially affect the investigation, further, transfer of files to a place of petitioners' choice would defeat the purpose of investigation as those were all matters of administrative arrangement. The court observed that the claim for transfer of files is rendered infructuous. The court further observed that the power to summon or produce a document is distinct from the nature of proceedings conducted. Merely because the source of power to summon witnesses and power to direct production of documents is referable to CPC, that does not alter the nature of investigation or inquiry being conducted. The court observed that the respondent can reconsider the application of the petitioners for giving a copy of the statements already obtained in the course of investigation.
Held that:- The Hon’ble High Court allowed the writ petitions in part and set aside the order and directed the respondent to pass fresh orders on the request of the petitioners for grant of copies of statements recorded from the witnesses. The relief of transfer of files claimed in those writ petitions are dismissed as not pressed.