Simultaneous Probes by DGGI & State GST Authority on same issue Not Allowed: Delhi HC

Metalax Industries Vs GST Officer Ward 66 & Ors. (Delhi High Court)

The Delhi High Court, in the case of Metalax Industries vs. GST Officer Ward 66 & Ors., examined the validity of tax proceedings initiated by State GST authorities for Financial Years 2017-18 and 2018-19. The petitioners challenged the proceedings based on Section 6(2)(b) of the Central Goods and Services Tax (CGST) Act, 2017, arguing that once an investigation had commenced by the Directorate General of GST Intelligence (DGGI), the State GST authorities could not conduct parallel proceedings. The

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