LI Network
Published on: January 19, 2024 at 12:23 IST
The Telangana High Court has issued a directive stating that the Preventive Wing of the CGST and DGGI Wing of the CGST should transfer all investigations against the petitioner and related transactions to the State Authorities.
The Court expressed dissatisfaction with the attachment of the petitioner’s bank account, deeming it an ‘arm-twisting method’ before any determination of irregularities in Input Tax Credit.
The petitioner, engaged in the trading of iron, steel, and cement, contested actions by multiple departments and argued for the continuation of proceedings by the State Authorities.
The Court ruled in favor of the petitioner, directing the transfer of investigations to the Joint Commissioner of State Taxes for further proceedings in accordance with the law.
The case is titled “Vivek Narsaria Versus The State of Jharkhand.
