📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗠𝘂𝗹𝘁𝗶-𝗔𝗴𝗲𝗻𝗰𝘆 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻𝘀 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗶𝗻 𝗚𝗦𝗧 𝗖𝗮𝘀𝗲𝘀 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "If any authority finds it necessary to investigate based on specific information, the investigation cannot be stopped or impeded by ongoing investigations by other agencies."

🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: 𝗠/𝘀 𝗛𝗮𝗻𝘂𝗺𝗮𝗻 𝗘𝗻𝘁𝗲𝗿𝗽𝗿𝗶𝘀𝗲𝘀 (𝗢𝗣𝗖) 𝗣𝘃𝘁 𝗟𝘁𝗱 𝘃𝘀 𝗧𝗵𝗲 𝗔𝗱𝗱𝗶𝘁𝗶𝗼𝗻𝗮𝗹 𝗗𝗶𝗿𝗲𝗰𝘁𝗼𝗿 𝗚𝗲𝗻𝗲𝗿𝗮𝗹, 𝗗𝗶𝗿𝗲𝗰𝘁𝗼𝗿𝗮𝘁𝗲 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗼𝗳 𝗚𝗦𝗧 𝗜𝗻𝘁𝗲𝗹𝗹𝗶𝗴𝗲𝗻𝗰𝗲 • 𝗖𝗼𝘂𝗿𝘁: Delhi High Court • 𝗗𝗮𝘁𝗲: 2023 • 𝗜𝘀𝘀𝘂𝗲: Whether DGGI, Jaipur, could investigate M/s Hanuman Enterprises even when other authorities had conducted enforcement actions against it.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The petitioner argued that the initiation of an investigation by DGGI, Jaipur, was unwarranted since the Delhi State GST Authority had previously taken actions, including blocking its ITC and freezing its bank account. Citing Section 6(2)(b) of the CGST Act, the petitioner claimed that only one agency should conduct the investigation to avoid duplicative or conflicting proceedings.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The court ruled in favor of the DGGI, stating that investigations by separate authorities can proceed if warranted by new information. The court clarified that Section 6(2)(b) does not prevent a second agency from investigating if their focus differs or if distinct issues arise. Blocking ITC or attaching accounts temporarily does not constitute a full investigation, so DGGI’s inquiry was not hindered by previous actions taken by other authorities.

📜 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀: This ruling affirms that taxpayers under GST may be subject to multiple investigations by different authorities when new information emerges. The court emphasized that agencies retain authority for intelligence-based actions across jurisdictions, ensuring compliance while allowing for cross-checking without procedural redundancy . 𝗧𝗲𝗮𝗺 𝗚𝗦𝗧𝗽𝗮𝗻𝗮𝗰𝗲𝗮 7503031378