Home GST Gujarat HC Directs GST Dept to Handover Records to DGGI While Investigation

Gujarat HC Directs GST Dept to Handover Records to DGGI While Investigation

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Gujarat HC Directs GST Dept to Handover Records to DGGI While Investigation
Gujarat HC's Order for Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Construction

The Hon’ble Gujarat Excessive Courtroom in Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Development v. Assistant Commissioner of State Tax [R/Special Civil Application No. 9488 of 2023 dated June 22, 2023] stated the taxpayer to co-operate with the search made through DGGI and additional required Assistant Commissioner of State Tax and State Tax Officer 2 to supply all related paperwork to the DGGI Officer for additional investigation.

Information About State Tax and State Tax Officer 2 :

On the Premises of Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Development (“the Petitioner”) an Inspection was performed underneath Part 67(1) of the Central Items and Companies Tax Act, 2017 (“the CGST Act”) on December 10, 2021 through the senior intelligence officer, DGGI (“the DGGI Officer”) who has requested to supply the essential paperwork in affiliation with the inquiry.

The Assistant Commissioner of State Tax (“the Assistant Commissioner”) and the State Tax Officer 2 (“the State Officer”) present the summons underneath Part 70 of the Act to the petitioner and the applicant is requested to supply the required paperwork in relation with the investigation initiated and additional vide communication on Might 10, 2023, requested for the paperwork for added investigation.

The applicant argued the paperwork had been in possession of the DGGI Officer and due to this fact the Assistant Commissioner and the State Officer secured no authority to maneuver with the inquiry in affiliation with the equivalent matter.

On Part 6(2)(b) of the CGST Act the applicant laid and offered that the preliminary investigation has been executed through the DGGI officer in relation to the applicant and therefore the identical doesn’t open to the Assistant Commissioner and the State Officer.

Drawback

What takes place when DGGI together with the opposite companies executes proceedings and asks for the info from the taxpayer that’s out there with one of many companies?

Civil Utility No. 9488 of 2023

The Hon’ble Gujarat Excessive Courtroom in R/SPECIAL Civil Utility No. 9488 of 2023 dominated as underneath:

Rendered that the applicant is to cooperate with the inquiry executed through the DGGI officer and produce all of the associated paperwork.
Rendered that the Assistant Commissioner and the State Officer switch the paperwork to the for important investigation initiated by the DGGI Officer.

Our remark

The Gujarat Excessive Courtroom has underscored the significance of a unified method in authorized proceedings by instructing the consolidation of paperwork inside a single investigative unit. This ruling affords helpful insights into conditions the place quite a few companies are conducting inquiries into the identical subject material, advocating for effectiveness and transparency in such circumstances.

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