Prior Inspection by State GST Authorities Not a Bar for Concluding an Ongoing Investigation by CGST Officers: Delhi HC [Read Order]

State GST Authorities - Delhi High Court - CGST Officers - TAXSCAN

The Delhi High Court has ruled that the prior inspection by state Goods and Service Tax (GST) authorities is not a bar for concluding an ongoing investigation by Central Goods and Service Tax (CGST) officers.  The issue to be decided was whether, in the aforesaid facts, the inspection carried out by the respondent authorities is…

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