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Case Law Details

Case Name : Euphoria Technologies Pvt. Ltd. Vs DGGI (Supreme Court of India)
Appeal Number : Writ Petition (Crl.) No. 139/2021
Date of Judgement/Order : 10/01/2022
Related Assessment Year :
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Euphoria Technologies Pvt. Ltd. Vs DGGI (Supreme Court of India)

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.

Writ petition is disposed of in terms of the signed order.

Pending application(s) shall stand disposed of.

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