Case Law Details
Lemon Tree Hotels Ltd. Vs. Union of India (Delhi High Court)
The petitioner had approached this Court claiming directions that common investigations be carried out having regard to the nature of its business functioning and having regard to the fact that M/s. Lemon Tree Hotels Ltd. maintains common accounts and, therefore, prepares balance sheets on the basis of common centralized inputs. It is evident from the pleadings and the submissions made that separate investigation at the local levels have been carried out by the authorities against the units at Ahmedabad, Chandigarh, Chennai and Pune. The petitioner claims to be inconvenienced. Learned counsel for the Revenue relies upon a letter addressed to the Chief Commissioner of Central Goods and Services Tax which firstly stated that on account of this Court’s order dated 08.03.2018, the petitioner is not cooperating in the investigation and providing necessary documents. The said letter also states as follows:
” To ,
The Chief Commissioner of Central Goods and Services Tax
(Delhi Zone),
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