- (1.) Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri C. B. Tripathi, learned special counsel for the Union of India.
(2.) This writ petition has been filed praying for the following relief:- (i) To issue a writ, order or direction in the nature of mandamus commanding the respondent nos. 3 and 4 not to proceed with any inquiry against the petitioner and to talk any coercive steps against the petitioner, in pursuance of the impugned summoned. (ii) To issue any other suitable writ, order or direction which the Hon'ble Court may deem fit and proper under the facts and circumstances of the case. (iii) To award costs of the petition to the petitioner. Submissions:-
(3.) Sri Praveen Kumar, learned counsel for the petitioner submits as under:- (i) The respondent no.5 has inspected the business premises of the petitioner on 30.05.2018, which was followed by a summon dated 02.06.2018 under Section 70 of the U.P. GST Act. Lastly, a summon dated 14.09.2020 was issued by the respondent no.5- Assistant Commissioner (SIB), Commercial Tax, Range-C, Ghaziabad under Section 70 of U.P. GST Act, requiring the petitioner to explain two input tax credit taken by him. (ii) After the aforesaid summon dated 02.06.2018 issued by the respondent no.5, the respondent no.4 has issued summon dated 24.07.2019 under Section 70(1) of CGST Act, 2017, requiring the petitioner to tender his statement in the inquiry. The aforesaid summon was followed by summons dated 26.08.2019 and 26.08.2020. (iii) Once inquiry has been initiated by the respondent no.5 under U.P. GST Act, the respondent nos. 3 and 4 cannot initiate any proceeding in view of the provisions of Section 6 (2) (b) of U.P. GST Act, 2017. (iv) Since inquiry has already been initiated by the respondent no.5, therefore, the respondent nos. 3 and 4 cannot initiate any inquiry against the petitioner in view of the provisions of Section 6(2)(b) of U.P. GST Act, 2017.;