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    <title>2021 (2) TMI 699 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The court dismissed the petition seeking to quash summons and stop further investigation by the Additional Director General of GST Intelligence. The investigations by different authorities were found to be on distinct matters related to alleged misuse of Input Tax Credit by the petitioner&#039;s business. The court determined that the investigations were independent and not overlapping, concluding that they did not violate the provisions of the CGST Act, 2017. As a result, the writ petition was dismissed for lacking merit, and any pending applications related to the case were disposed of.</description>
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      <description>The court dismissed the petition seeking to quash summons and stop further investigation by the Additional Director General of GST Intelligence. The investigations by different authorities were found to be on distinct matters related to alleged misuse of Input Tax Credit by the petitioner&#039;s business. The court determined that the investigations were independent and not overlapping, concluding that they did not violate the provisions of the CGST Act, 2017. As a result, the writ petition was dismissed for lacking merit, and any pending applications related to the case were disposed of.</description>
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