No Simultaneous Investigations by State & Central GST Authorities of same Assessee

Sonam Berlia Vs State of Odisha and others (Orissa High Court) FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. The present petition is by the proprietor of M/s. Arshee Venture which is engaged in trading of iron and scraps and has been assigned with GSTIN number. 2. It is stated that the Petitioner’s business premises was impounded by the Director General of Goods and Services Tax Intelligence (DGGSTI), Bhubaneswar Zonal Unit (Opposite Party No.1) and a search was undertaken thereof under Section 67 of the Central Goods and Services Tax Act, 2017 (CGST Act). During the course of sear...