No bar on investigation by different officers independently investigating different matters without any overlapping

Last updated: 13 March 2021

Save Share

Quick Summary

The Punjab & Haryana High Court has ruled that different tax officers can independently investigate separate matters concerning alleged misuse of Input Tax Credit (ITC) under the CGST Act. The court dismissed a petition that argued multiple investigations by different authorities were barred by law. It clarified that as long as the investigations involve distinct issues and do not overlap, they are permissible and not in violation of Section 6(2)(b) of the CGST Act.

Court :
Punjab & Haryana High Court

Brief :
The Hon'ble Punjab & Haryana High Court in Kaushal Kumar Mishra vs. Addl Director General & anr [CWP-21387-2020 (O&M), decided on February 12, 2021] dismissed the petition and refused to interfere with the investigations undertaken by the competent authorities against the proprietor, for alleged misuse and fake availment of Input Tax Credit ('ITC).

Citation :
CWP-21387-2020 (O&M), decided on February 12, 2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

184 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

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

View Judgements

Comments