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Jharkhand High Court Rules DGGI Not Superior to State GST Officials

  • The Jharkhand High Court has ruled that the DGGI does not have any special power compared to state GST officials.
  • The court criticized the DGGI for using bank account attachment as a method of coercion.
  • The court directed the DGGI and central GST officials to hand over the investigation proceedings to state GST officers and defreeze the bank account of the petitioner.
  • The court stated that the DGGI does not have any special power or privilege compared to state GST authorities.
  • This ruling may have implications for cases where taxpayers are being investigated by both state and central GST authorities and the DGGI.
  • The petitioner sought a declaration that the authority initiating the proceedings would be the only authority to carry out the proceedings.

Source: msn.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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