Indo International Tobacco Ltd Vs ADG, DGGI
Date: January 11, 2022
Subject Matter
Multiple investigations initiated at the same time by various authorities can be transferred to DGGI, Ahmedabad, in order to bring them all under one umbrella.
Summary
In the facts of the present case, we find that the investigations were initiated by various jurisdictional authorities against different entities. As contended by the respondents, as common thread were allegedly found in these investigations, the sam…
1. The above two writ petition(s), being W.P.(C) 2420 of 2021 and W.P.(C) 4036 of 2021, raise a common question of law and are premised on the Circular, bearing D.O. F. No. CBEC/20/43/01/2017-GST (Pt.), dated 05.10.2018, issued by the Central Board of Excise and Customs, New Delhi (hereinafter referred to as the „ CBEC‟), and are therefore, being considered and disposed of by this common jud…