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

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The Jharkhand High Court has ruled that investigations into interrelated GST matters should be handled by the authority that initiated proceedings first. In this case, the State tax authority had started its investigation before the CGST and DGGI. The court directed the CGST and DGGI to transfer all their findings to the State tax authority to avoid duplication and ensure a cohesive investigation. Additionally, the court ordered an immediate decision on unfreezing the petitioner's bank accounts.

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

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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