GST Adjudicating Authority Not Bound by Investigating Authority Findings

Study Metro Edu Consultant Pvt. Ltd Vs Joint Director And Others (Madhya Pradesh High Court) Investigation findings are not binding on GST adjudicating authority, and to be decided through proper adjudication: Madhya Pradesh High Court The Hon’ble High Court of Madhya Pradesh in the case of M/s Study Metro Edu Consultant Pvt. Ltd. through its Authorised Signatory Abhishek Bajaj v. Joint Director and Others [Writ Petition No. 30467 of 2023, order dated August 5, 2025] held that the imprint of the Investigating Authority under Section 74(9) of the CGST Act does not bind the adjudicating autho...