Investigation once commenced by one Commissionerate then investigating authorities from other Commissionerate ought not to proceed against the same assessee.
Investigation once commenced by Gautam Budh Nagar Commissionerate against an assessee, then investigating authorities from Kanpur, Ahmedabad Commissionerate ought not to proceed against the same assessee.
Interim relief of no coercive action granted to Petitioner. If investigation is necessitated, it will be only by Gautam Budh Nagar commissionerate in line with circular dated 05.10.2018.
Delhi High Court: Mridul Tobie v ADG, DGGSTI.
