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SHAFI KHAN KHOKHAR vs. STATE OF MAHARASHTRA & ORS.
(Bombay High Court)

Hon'ble Judges:

AKIL KURESHI
M.S. SANKLECHA
Pet. Counsel
Anand Mishra
A.m.saraogi
Res. Counsel
Amit Shastri
Pradeep S. Jetly
J.b. Mishra

Petitioner / Applicant

SHAFI KHAN KHOKHAR
Respondent STATE OF MAHARASHTRA & ORS.
Court Bombay High Court
State

Maharashtra

Date Dec 21, 2018
Order No.

WRIT PETITION NO. 2951 OF 2018

Citation

2018(12) TAXREPLY 2763
Original Order
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ORDER

1. This petition under Article 226 of the Constitution of India seeks to challenge an enquiry initiated by respondent No. 2 - The Superintendent of CGST & Central Excise (AE) Mumbai. This by issuing summons to him dated 28.9.2018 under Section 14 of the Central Excise Act, 1944 and Section 70 of the Central Goods & Services Tax Act, 2017. 2. The basic contention of the petitioner is that he is already being subjected to enquiry by CGST Authorities at Jaipur who have issued him a summons dated 7.9.2017. In the above view, it is his contention that two parallel proceedings / enquiries under the same subject are without jurisdiction. Thus, the enquiry by respondent No. 2 in Mumbai being later in point of time be quashed. 3. Mr. Jetly, the learned counsel for respondent Nos. 2 and 3 points out that the petitioner has responded to the impugned summons dated 28.9.2018. Further he has also made a statement before the authorities on 18.1.2018. Thus, the petition need not be ....

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