Suspicious Suppliers from Different States Not Grounds for Transferring Proceedings to Centre

Stalwart Alloys India Private Limited Vs Union of India and others (Punjab And Haryana High Court) Conclusion: Merely on information that suspicious suppliers were not located in the same state would not be ground to transfer proceedings from the State Authorities to Centre relating to fraudulent availment of ITC were related to a particular firm which was registered in State of Haryana.. Held: An enquiry was initiated by Haryana State Tax Department with regard to wrongful availment of Input Tax Credit against assessee-company and also by multiple DGGI Zonal Units. Aggrieved by multiple enqui...