AMIT GUPTA v. UNION OF INDIA & ORS
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
AMIT GUPTA
v.
UNION OF INDIA & ORS
W.P. (C) 8625/2022 & CM APPL. 25934/2022 dated 04.09.2023
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 67 & 74
Decision : Matter remanded back
Parallel proceedings or not – Wrongful availment of the ITC – The petitioner has filed the present petition being aggrieved by multiple investigations being conducted by the different authorities in respect of the supply of goods received and made by the petitioner during the period of July, 2017 to March, 2022 – Held that: The focus of the DGGI’s investigation is somewhat different from the focus of the investigation being commenced by the Jurisdictional Commissionerate. The Jurisdictional Commissionerate is not investigating the diversion of agricultural grade urea – However, it cannot be disputed that the investigation regarding the availment of the ITC is common to the investigations conducted by both the authorities. There are no multiple proceedings in regard of the central and the state officers being authorized as proper officers, Clause (b) of Section 6(2) of the Act provides that where a proper officer under the SGST Act and the UGST Act has initiated proceedings on a subject matter, the proper officer under the Act would not initiate proceedings “on the same subject matter”. This provision of CGST is also mirrored by Clause (b) of Section 6(2) of the SGST Act and UGST Act as well – Thus, where a proper officer under the CGST Act had initiated proceedings on a subject matter, no proceedings would be initiated by proper officer authorized under the SGST Act or UGST Act on the same subject matter. The issue regarding wrongful availment of the ITC is also inextricably linked with the subject matter of investigation by respondent no. 3. The said grievance perished with respondent no. 3 agreeing to the DGGI continuing the investigation from the stage, as obtaining before it.
Represented By:
Counsel for the Petitioner: Anjali Jha Manish, Priyadarshi Manish, Divya Rastogi & Anmol Arya, Advs.
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