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DADHICHI IRON AND STEEL PVT. LTD. vs. CHHATTISGARH GST THROUGH PRINCIPAL COMMISSIONER, COMMERCIAL TAX, ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, JOINT DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, GST, ASSISTANT DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE
(Chhattisgarh High Court)

Hon'ble Judges:

P. SAM KOSHY
Pet. Counsel
Bishwa Ahluwalia
Rahul Tamaskar
Res. Counsel
Jitendra Pali
Manish Sharma

Petitioner / Applicant

DADHICHI IRON AND STEEL PVT. LTD.
Respondent CHHATTISGARH GST THROUGH PRINCIPAL COMMISSIONER, COMMERCIAL TAX, ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, JOINT DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE, GST, ASSISTANT DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE
Court Chhattisgarh High Court
State

Chhatisgarh

Date Feb 25, 2020
Order No.

WPT No. 42 of 2020

Citation

2020(2) TAXREPLY 1464
Original Order
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ORDER

1. The present writ petition has been filed questioning the investigation initiated by the respondents and the summons issued in connection with the said investigation. The primary challenge to the investigation and the summons issued was a specific bar under the GST Act, 2017. 2. It would be relevant at this juncture to take note of the relief sought for by the petitioner: “10.1 It is prayed that this Hon'ble Court may kindly be pleased to issue a writ in nature of Quo Warranto and/or any other appropriate writ requiring the respondents to show under what authority the impugned action of investigation and summon dated 3.2.2020 has commenced despite there being a specific bar in the CGST Act, 2017. 10.2 This Hon'ble Court may kindly be pleased to issue a writ in nature of mandamus and/or any other appropriate writ directing the respondents No.2 & 3 to provide copies of documents seized during the investigation so that appropriate representation may be m....

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