Case Law Details
Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Construction Vs Assistant Commissioner of State Tax (Gujarat High Court)
High Court orders GST department to transfer documents to DGGI during investigation
The Hon’ble Gujarat High Court in Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Construction v. Assistant Commissioner of State Tax [R/Special Civil Application No. 9488 of 2023 dated June 22, 2023] directed the assessee to co-operate with the inquiry initiated by the DGGI and further directed Assistant Commissioner of State Tax and State Tax Officer 2 to provide all relevant documents to the DGGI Officer for further investigation.
Facts:
An Inspection was conducted on the Premises of Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Construction (“the Petitioner”) under Section 67(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) on December 10, 2021 by the senior intelligence officer, DGGI (“the DGGI Officer”) who has asked to supply the necessary documents in connection with the inquiry.
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