https://www.taxtmi.com/caselaws?id=417089 The Delhi HC dismissed writ petitions challenging the transfer of GST investigations from multiple Commissionerates to DGGI, AZU. The court held that centralizing investigations under one umbrella authority was permissible as neither CGST Act nor SGST Act prohibited such transfers. DGGI, AZU possessed pan-India jurisdiction and authority to investigate the petitioners. The court found that Section 6(2)(b) of CGST Act and Circular dated 05.10.2018 were not applicable to the case facts. The transfer was deemed appropriate for comprehensive investigation across multiple jurisdictions, with the court noting that such decisions depend on individual case circumstances rather than inflexible rules. en-us Tue, 11 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417089 The Delhi HC dismissed writ petitions challenging the transfer of GST investigations from multiple Commissionerates to DGGI, AZU. The court held that centralizing investigations under one umbrella authority was permissible as neither CGST Act nor SGST Act prohibited such transfers. DGGI, AZU possessed pan-India jurisdiction and authority to investigate the petitioners. The court found that Section 6(2)(b) of CGST Act and Circular dated 05.10.2018 were not applicable to the case facts. The transfer was deemed appropriate for comprehensive investigation across multiple jurisdictions, with the court noting that such decisions depend on individual case circumstances rather than inflexible rules. Case-Laws GST Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417089