GST Evasion Matters cannot be investigated by other enforcement agencies like ED Or CBI

[Diksha Sabarwal]

Whether GST Evasion Matters can be investigated by Others Enforcement Agencies like CBI Or ED where in one case FIR has been filed and in other case FIR has not been filed as per High Court or Supreme Court Orders?

Please share some case laws to support your arguments.

 

AI Summary

GST evasion investigations may involve other enforcement agencies in exceptional cases where distinct offences, such as bribery, are implicated.
GST evasion is primarily addressed through the specialised enforcement machinery under the GST law, but other enforcement agencies may enquire into exceptional serious matters involving offences within their respective domains, such as fake-tax-invoice activity and bribery. Where conduct constitutes offences under more than one enactment, prosecution may proceed under the applicable laws, subject to the bar against double punishment for the same offence. Double jeopardy does not prevent separate proceedings where the alleged offences contain distinct legal ingredients.