Euphoria Technologies Pvt. Ltd. vs. Directorate General Of Gst Intelligence, Delhi Zonal Unit And Others
(Sc (Supreme Court), )

Case Law
Petitioner / Applicant
Euphoria Technologies Pvt. Ltd.
Respondent
Directorate General Of Gst Intelligence, Delhi Zonal Unit And Others
Court
Sc (Supreme Court)
State
Date
Jan 10, 2022
Order No.
WRIT PETITION (CRL.) NO. 139/2021
TR Citation
2022 (1) TR 5737
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

This Writ Petition under Article 32 of the Constitution of India has been filed for a direction to the respondent(s) to transfer the investigation pertaining to Summons No. F.NO.DZU/INV/A/GST/27/2021 pending at Delhi to the Directorate General of GST Intelligence, Surat Zonal Unit, Gujarat, on the assertion that another case against the petitioner is being investigated by the Surat Zonal Unit.

The respondents have filed a detailed reply affidavit and have asserted that two investigations pertain to different causes of action. If so, it is for the investigating Agency to decide whether it would like to have a joint investigation pertaining to the petitioner. No writ of mandamus need be issued in that behalf in light of the factual assertion in the counter affidavit.

Accordingly, this writ petition is disposed of.

Pending application(s) shall stand disposed of.

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