Department whether Central or State, who will initiate an investgation, will take the case to its logical conclusion.

GST DOST's NEWS

Department whether Central or State, who will initiate an investgation, will take the case to its logical conclusion.
Jan, 2021

 

Honourable Delhi High Court has clarified that the department, whether central or state, who will initiate intelligence-based enforcement action, will take the case to its logical conclusion.

It does not matter who has jurisdiction of the taxpayer.

 

Reference

RCI INDUSTRIES AND TECHNOLOGIES LTD

Versus

COMMISSIONER DGST DELHI & ORS.

W.P.(C) 121/2021 decided on 07/01/2021

 

Related Instruction

> Letter D.O.F. NO. CBEC/20/43/01/2017-GST(FT.)

> F. No. CBEC-20/10/07/2019-GST

 

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