GST - Enforcement action - Investigation by multiple agencies – while petitioner’s ITC was blocked on account of a communication received from DGGI, Jaipur, petitioner’s bank account was blocked at the instance of DGGI, Chennai -

Petitioner case that once the State tax authorities had initiated investigation, it is not open for DGGI, Jaipur to commence investigation against the petitioner –

HELD: although certain measures were taken by Delhi State Authority & DGGI, Chennai, which affected the petitioner since its ITC was blocked & the bank accounts were provisionally attached but no investigation was conducted by any authority regarding the affairs of the petitioner

In the aforesaid view, the provisions of Section 6(2)(b) of the CGST Act are not attracted - If any of the authorities has found it necessary to investigate the petitioner based on certain information,

the said investigation cannot be stopped or interdicted on account of investigation conducted with respect of any other entity – there is no reason to interdict DGGI, Jaipur from conducting the investigation in respect of the petitioner company – the writ petition is dismissed

Delhi High Court in M/s HANUMAN ENTERPRISES (OPC) PVT LTD Vs THE ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE [2023-VIL-548-DEL]