Orissa High Court
M/S. Orissa Stevedores Ltd vs Union Of India And Others .... Opposite ... on 22 March, 2022
Author: M.S. Raman
Bench: M.S. Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P (C) No. 6087 of 2022
M/s. Orissa Stevedores Ltd. .... Petitioner
Mr. Jagabandhu Sahoo, Senior Advocate
along with Miss. Kajal Sahoo, Advocate
-versus-
Union of India and Others .... Opposite Parties
Mr. Ch. Satyajit Mishra, Sr.S.C
(for GST)
CORAM:
JUSTICE JASWANT SINGH
JUSTICE M.S. RAMAN
ORDER (Oral)
22.03.2022 Order No.
01. 1. This matter is taken up by virtual/physical mode.
2. Challenge in this writ petition has been made to the summons dated 20th January, 2022 issued by the Directorate General of Goods and Services Tax Intelligence (hereinafter referred to as, 'the DGGI'), Rourkela Regional Unit, Odisha (Annexure-6) and summons dated 24th February, 2022 issued by said Officer (Annexure-8). The Petitioner has prayed to issue writ of certiorari and averred that the said summons are without jurisdiction.
3. The Senior Counsel for the Petitioner submitted that in 2020, the DGGI, Bhubaneswar Zonal Unit conducted enquiry in respect of the Bank transactions of the Petitioner with eighteen other Companies and individual persons. The Petitioner had submitted relevant records P.T.O. // 2 // and documents. It has also brought to the notice of the authorities that for the financial year 2016-17 and thereafter upto 30th June, 2017, it got the certificate in Form SVLDRS-4 under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019. It is also submitted that the Petitioner has clarified the position relating to the Bank transactions by filing a written reply.
4. It is alleged by the counsel for the Petitioner that after conspicuously about two years Rourkela Regional Unit now issued summons vide Annexures-6 and 8 for production of same material which had already been produced before the Bhubanesar, Zonal Unit for verification. The Senior Counsel points out that by letter dated 3rd February, 2022 vide Annexure-7, the Petitioner had brought to the notice of Senior Intelligence Officer, DGGI, Rourkela Regional Unit that it had already produced the desired documents to the Bhubaneswar DGGI.
5. The Senior Counsel for the Petitioner therefore submits that for verification of self-same Bank transactions which had already been undertaken by the DGGI, Bhubaneswar, the summons vide Annexures-6 and 8 by the DGGI, Rourkela are required to be withdrawn.
6. Mr. Ch. Satyajit Mishra, Senior Standing Counsel for GST appears and waives issue of notice to the Opposite Parties and seeks four weeks time to file counter.
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7. Accordingly, time is allowed enabling him to file affidavit in the matter. Let requisite number of copies of writ petitions be served by the counsel for the Petitioner on the Sr. Standing Counsel (GST).
8. List on 21st April, 2022.
(Jaswant Singh) Judge (M.S. Raman) Judge Laxmikant March 22nd , 2022 Cuttack Page 3 of 3