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Case Name : RCI Industries And Technologies Ltd Vs Commissioner DGST Delhi & Ors. (Delhi High Court)
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RCI Industries And Technologies Ltd Vs Commissioner DGST Delhi & Ors. (Delhi High Court)

If an officer of the Central GST initiates intelligence- based enforcement action against a taxpayer administratively assigned to State GST, the officers of the former would not transfer the said case to their counterparts in the latter department and they would themselves take the case to its logical conclusion. At this stage, we are only concerned with the search action initiated and the ultimate logical conclusion would have to be

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