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DGGI Cannot Launch Parallel Fake ITC Probe After State GST Investigation: Karnataka HC
Case Law Details
- Case Name
- Mohammed Kamran Vs Senior Intelligence Officer (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Mohammed Kamran Vs Senior Intelligence Officer (Karnataka High Court)
Conclusion: Where State GST authorities have already initiated investigation into the same transactions, commencement of parallel proceedings by DGGI on identical allegations was impermissible and liable to be quashed.
Held: State GST authorities initiated proceedings against assessee by issuing summons under section 70 of the CGST/KGST Act alleging discrepancies in GST compliance and calling for production of books of account and other records. Assessee responded to the summons and furnished substantial documentary eviden...
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