HC quashed GST Assessment carried out by Investigating Officer who also Carried Out Search

Swastik Plastics Vs Commissioner of DGST (Delhi High Court) 1. This writ petition came up for hearing for the first time on 05.04.2022, when after hearing the counsel for the parties, we had inter alia recorded the following: “2. This writ petition is directed against the order dated 11.03.2022, passed by the Assistant Commissioner, Delhi under Section 74 of the Delhi Goods and Services Tax Act, 2017. 3. Apart from anything else, Mr Rajesh Jain, who appears on behalf of the petitioner, says that the impugned order has been passed by, one, Mr Chunni Lal Roy, who was also the officer who carri...