Delhi HC dismisses conducting of alleged parallel investigation by various jurisdictional authorities
Last updated: 15 January 2022
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in M/S. Indo International Tobacco Ltd. & Ors. v. Shri Vivek Prasad, Additional Director General, DGGI & Ors. [Cont.Cas(C) 751/2021 & Cm No.35806/2021 dated January 11, 2022] dismissed the applicability of Circular in a petition challenging the conduct of alleged parallel investigation by various jurisdictional authorities and affirmed the investigations conducted various jurisdictional authorities of the Revenue Department into entities having common nexus. Held that, Circular cannot be extended to cover all and myriad situations that may arise in the administration and the functioning of the GST structure.
Citation :
Cont.Cas(C) 751/2021 & Cm No.35806/2021 dated January 11, 2022
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Bimal Jain
Published in GST
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