Hanuman Enterprises (OPC) Pvt Ltd Vs Additional Director General, DGGI
Date: August 13, 2023
Subject Matter
Ongoing investigation by one tax authority does not automatically stop another body’s power to initiate and conduct a separate investigation
Summary
The case involves a petitioner challenging an investigation being conducted by the Directorate General of Goods and Service Tax Intelligence (DGGI), Zonal Unit, Jaipur. The petitioner argues that the DGGI cannot conduct the investigation as they have…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying as under: “(a) Issue a writ, order or direction in the nature of mandamus, directing the Respondents to forthwith withdraw the negative block of the electronic credit ledger of the Petitioner as visible from the extract of credit ledger annexed at Annexure P-2…