Dadhichi Iron And Steel Pvt. Ltd. Vs ADG, DGGI, Raipur
Date: February 25, 2020
Subject Matter
Fake invoice investigation being conducted by DGGI not hit by limitation u/s 6(2)
Summary
1.The initial issuance of the show cause notice and the proceedings drawn against the petitioner were in respect of the intrastate transactions made by the petitioner, wherein he had used fake and bogus invoices for the purpose of availing ineligible…
1. The present writ petition has been filed questioning the investigation initiated by the respondents and the summons issued in connection with the said investigation. The primary challenge to the investigation and the summons issued was a specific bar under the GST Act, 2017. 2. It would be relevant at this juncture to take note of the relief sought for by the petitioner: “10.1 It is praye…