M/S Kissan Envirocare vs. Union Of INDIA And Ors
Held
The Court held that no further directions were required to be issued in the case. This decision was based on the statement made by the respondents' counsel, on instructions from the Deputy Director, Gurugram Zonal Unit, that the investigation had been transferred to the State GST authority in terms of Section 6(2) of the CGST Act, 2017. The Court accepted this submission and found no need to intervene further. The ratio decidendi is that once an investigation is transferred to the appropriate authority under the relevant statutory provisions, parallel proceedings by the original investigating authority are rendered infructuous, and the High Court need not issue further directions in such a scenario. The operative direction was to dispose of the writ petition accordingly.
Facts
The petitioner, M/s Kissan Envirocare, sought a writ of certiorari to quash parallel proceedings initiated by respondent Nos. 2 and 3. These proceedings were evidenced by summons dated January 11, 2023, April 17, 2023/May 17, 2023, March 21, 2023, and June 28, 2023. The respondents, Union of India and others, filed a reply. During the proceedings, the learned counsel for the respondents stated, based on instructions from the Deputy Director, Gurugram Zonal Unit, that the investigation had been transferred to the State GST authority. This transfer was stated to be in accordance with Section 6(2) of the CGST Act, 2017. No specific tax periods or amounts in dispute were mentioned in the judgment.
Key Issues
1. Whether the parallel proceedings initiated by respondent Nos. 2 and 3, as evidenced by the summons dated 11.01.2023, 17.04.2023/17.05.2023, 21.03.2023 and 28.06.2023, are liable to be quashed. This issue turns on the procedural propriety of continuing such proceedings when the investigation has been transferred. Contentions: Petitioner: Argued for the quashing of the parallel proceedings initiated by respondent Nos. 2 and 3. Respondents: Stated that the investigation in the case has been transferred to the State GST authority in terms of Section 6(2) of the CGST Act, 2017, implying that the proceedings before them would cease or are no longer relevant.
Sections Cited
Section 6(2)
AI-generated summary — verify with the full judgment below
2023:PHHC:111134-DB -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 24.08.2023 M/s Kissan Envirocare .....Petitioner Versus Union of India and others
.....Respondents CORAM:HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Dr. Pankaj Nanhera, Advocate, and Mr. Yogesh Vashista, Advocate, for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel, for the respondents. *** Ritu Bahri, J.
Petitioner is seeking a writ in the nature of certiorari quashing the parallel proceedings initiated by respondent Nos.2 and 3 vide summons dated 11.01.2023, 17.04.2023/17.05.2023, 21.03.2023 and 28.06.2023 (Annexures P-6 to P-9).
Reply dated 17.08.2023, filed on behalf of the respondents, is taken on record. Learned counsel for the respondents, on instructions received from the Deputy Director, Gurugram Zonal Unit, states that investigation in this case has been transferred to the State GST authority in terms of Section 6 (2) of the CGST Act, 2017. 3. In view of the said fact, no further direct
The judgment continues below.
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