High Court directs the DGGI to transfer entire investigation to State tax authority as proceedings were already initiated by them

Last updated: 31 January 2024

Court :
Jharkhand High Court

Brief :
The Hon'ble Jharkhand High Court in the case of Vivek Narsaria v. State of Jharkhand & Ors. [Writ Petition(T) No. 4491 of 2023 dated January 15, 2024] held that since all the proceedings are interrelated, the State Authorities to continue the proceedings as per Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") read with Notification No. 39/2017-Central Tax dated October 13, 2017 and the clarification bearing D.O.F. No. CBEC/20/43/01/2017- GST(Pt.) dated October 5, 2018. Further, directed both the Preventive Wing of the CGST and Directorate General of GST Intelligence Wing of the CGST to forward all their investigation carried out against the Petitioner and inter-related transactions to the State Authorities, who shall carry out further proceedings against the Petitioner in accordance with lawand also, directed to take decision immediately on de-freezing of bank accounts of the Petitioner.

Citation :
Writ Petition(T) No. 4491 of 2023 dated January 15, 2024