HC Permitted DGGI to Continue Enquiry Since No Investigation Was Conducted by Any Authority Regarding Affairs of Petitioner
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Case Details: Hanuman Enterprises (Opc) (P.) Ltd. v. Additional Director General Directorate General of GST Intelligence - [2023] 153 taxmann.com 565 (Delhi)
Judiciary and Counsel Details
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- Vibhu Bakhru & Amit Mahajan, JJ.
- Mrs. Anjali Jha Manish & Priyadarshi Manish, Advs. for the Petitioner.
- Harpreet Singh, Ms Suhani Mathur, Aditya Singla, Ms Charu Sharma, Mahesh Aggarwal, Rajeev Aggarwal & Manbhar Mittal, Advs. for the Respondent.
Facts of the Case
In the present case, the Directorate General of Goods and Service Tax Intelligence (‘DGGI’), Zonal Unit, Jaipur was conducting an investigation in respect of the petitioner’s company. The petitioner filed petition and submitted that DGGI Jaipur could not conduct any investigation in its matter as petitioner had already been investigated for same period by another agency.
However, the Revenue submitted that no investigation was conducted by any authority regarding affairs of petitioner’s company although certain measures were taken wherein ITC was blocked and bank accounts were provisionally attached.
High Court Held
The Honorable High Court noted that the principal place of business of petitioner was same as that of some other connected entities, which had been investigated by DGGI, Chennai. Therefore, no advantage can be drawn by the petitioner on that account.
Moreover, the petitioner had a separate GST registration and if any of authorities had found it necessary to investigate petitioner’s company based on certain information, the said investigation could not be stopped or interdicted on account of investigation conducted with respect of any other entity. Thus, there was no reason to interdict DGGI, Jaipur from conducting investigation in respect of petitioner’s company.
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