Gujarat High Court Orders Authorities to Transfer Petitioner’s Documents to DG of GST Intelligence for Inquiry

Gujarat High Court Orders Authorities to Transfer Petitioner’s Documents to DG of GST Intelligence for Inquiry

He had stated that under the Central Goods and Services Tax Act, an earlier inspection conducted at his premises was pending

The Gujarat High Court has directed the tax authorities to transfer all relevant documents of the petitioner to the Directorate General of Intelligence, the Goods and Services Tax (GST) for investigation.

In a writ petition, Vipulchandra Pursottamdas Mahant, the proprietor of Vaibhavi Construction stated that a prior inspection conducted by the DG under Section 67(1) of the Central Goods and Services Tax Act, 2017, at his premises was still pending.

Mahant contended that since the investigation was initiated by the DG, the tax authorities should not conduct a separate inquiry.

The division bench of Justice Vipul M. Pancholi and Justice Devan M. Desai noted that the DG of GST Intelligence had already initiated an inquiry, conducted document inspections, and carried out on-site investigations at the petitioner's location. Therefore, the petition merited proper consideration.

The judges ruled that the tax authorities must transfer all relevant documents to the DG for proper inquiry. They instructed the petitioner to co-operate and furnish the necessary documents needed for further investigation.