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GST - Parallel proceedings by Officers appointed under Section 3 and Section 6 of CGST Act - Investigation alleging misuse of Input Tax Credit - simultaneously investigation by CGST Commissionerate and DGGI - Petitioner argues that once the investigation has been initiated by Commissioner, CGST, Kanpur, fresh investigation regarding the same allegations by the officials of DGGI Ludhiana and DGGI Bhopal is violative to the provisions of Section 6(2)(b) of CGST Act, 2017 – when the ‘Proper Officer’ as per Section 6 of CGST 2017 is seized of the matter whether the same can be simultaneously put to another investigation by the Officer appointed under Section 3 of CGST Act, 2017 – HELD - different Officers appointed under Sec. 3 and Sec. 6 of CGST Act are independently investigating altogether different matters, in accordance with law, without any overlapping - The counsel for the Respondent assured that on-going investigation by DGGI, Ludhiana would not cover the aspects already under investigation by any other Government Authority including the ‘Proper Officer’ appointed under Sec. 3 and Sec. 6 of CGST Act, 2017 - the alleged contraventions are prima facie cognizable and punitive in nature under CGST Act, 2017 - the investigations being conducted by competent Officers against the petitioner are not hit by provisions of Section 6(2)(b) of CGST Act, 2017 – there is no reason to interfere with the said investigations undertaken by the competent authorities - the writ petition is dismissed
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