This Court is of the view that as the Impugned Summons have been withdrawn and the inquiry proceedings have been closed, the issue sought to be adjudicated upon by the petitioner cannot be decided in a vacuum. Consequently the present writ petition and application are disposed of leaving the question of law open to be decided in the event a fresh proceeding.
Section 6 of the CGST Act, 2017—Parallel Investigation – The petitioner sought a direction to the Respondent that they have no jurisdiction over the Petitioner as the jurisdiction has been assigned to State Tax Officers The counsel for the respondent submitted that the respondent have withdrawn and closed the inquiry proceedings initiated against the petitioner vide Impugned Summons dated 30.04.2021. The court observed that the Impugned Summons have been withdrawn and the inquiry proceedings have been closed, the issue sought to be adjudicated upon by the petitioner cannot be decided in a vacuum.
Held that:- The Hon’ble High Court disposed the writ petition.
This Court is of the view that as the Impugned Summons have been withdrawn and the inquiry proceedings have been closed, the issue sought to be adjudicated upon by the petitioner cannot be decided in a vacuum. Consequently the present writ petition and application are disposed of leaving the question of law open to be decided in the event a fresh proceeding.
Section 6 of the CGST Act, 2017—Parallel Investigation – The petitioner sought a direction to the Respondent that they have no jurisdiction over the Petitioner as the jurisdiction has been assigned to State Tax Officers The counsel for the respondent submitted that the respondent have withdrawn and closed the inquiry proceedings initiated against the petitioner vide Impugned Summons dated 30.04.2021. The court observed that the Impugned Summons have been withdrawn and the inquiry proceedings have been closed, the issue sought to be adjudicated upon by the petitioner cannot be decided in a vacuum.
Held that:- The Hon’ble High Court disposed the writ petition.