GST anti-evasion investigation to proceed under designated unit as Delhi HC regulates overlapping inquiry

Delhi HC addressed a taxpayer's objection to overlapping GST investigation by multiple Commissionerates over the same alleged evasion. Pending further hearing, the Court directed that any further investigation, if necessary, be conducted in accordance with the 05.10.2018 circular through the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate, and required the petitioner to join and assist that investigation. The order therefore regulated the ongoing inquiry while notice was issued and pleadings were directed to be filed.

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Issues: Whether, pending the writ petition, the investigation into the petitioner's alleged GST evasion should continue only through the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate in view of the circular dated 05.10.2018, and whether other Commissionerates should desist from further investigation.

Analysis: The petitioner's grievance was that multiple Commissionerates were investigating the same alleged GST evasion. The Court issued notice, accepted service on behalf of the respondents, and directed filing of the counter-affidavit and rejoinder. Pending further hearing, it directed that any further investigation, if necessary, be carried out in line with the circular dated 05.10.2018 by the Anti-Evasion Unit, CGST, Delhi East and South Commissionerate, and required the petitioner to join and assist in that investigation.

Outcome: Notice issued and interim directions passed regulating the ongoing investigation.

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