https://www.taxtmi.com/caselaws?id=441998 The Delhi HC dismissed a petition challenging the blocking of electronic credit ledger under Section 25 read with Section 67(2) and Article 19(1)(g). The petitioner's account was blocked at DGGI Chennai's instance, though neither Delhi State Authority nor DGGI Chennai conducted investigations. Despite sharing business premises with investigated connected entities, the petitioner maintained separate tax registration. The court held that investigations of other entities cannot prevent DGGI Jaipur from investigating the petitioner company based on available information, finding no grounds to interdict the investigation. en-us Mon, 14 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441998 The Delhi HC dismissed a petition challenging the blocking of electronic credit ledger under Section 25 read with Section 67(2) and Article 19(1)(g). The petitioner's account was blocked at DGGI Chennai's instance, though neither Delhi State Authority nor DGGI Chennai conducted investigations. Despite sharing business premises with investigated connected entities, the petitioner maintained separate tax registration. The court held that investigations of other entities cannot prevent DGGI Jaipur from investigating the petitioner company based on available information, finding no grounds to interdict the investigation. Case-Laws GST Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441998