Tag Archives: Directorate General of GST Intelligence

Distinct DGGI Fraud Investigation and Consolidated Multi-Year Notice Do Not Trigger GST Parallel Proceeding Bar

By | October 31, 2026
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Distinct DGGI Fraud Investigation and Consolidated Multi-Year Notice Do Not Trigger GST Parallel Proceeding Bar Issue Whether an investigation by Central GST (DGGI) into fraudulent ITC availment and export refunds is barred under Section 6 of the CGST/DGST Act when State GST authorities have previously initiated proceedings covering overlapping periods. Whether issuing a single consolidated… Read More »

No Perversity in Special Judge’s Order Granting Bail in Fake ITC Case and Petition Dismissed

By | October 29, 2026
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No Perversity in Special Judge’s Order Granting Bail in Fake ITC Case and Petition Dismissed Issue Whether a bail order granted to an alleged mastermind of a fake ITC network under Section 132 of the CGST Act can be cancelled under BNSS in the absence of perversity, illegality, or post-release supervening circumstances. Facts Allegations: DGGI… Read More »

Composite SCN Clubbing Multiple Financial Years Under Section 73 Is Impermissible and Legally Void

By | September 15, 2026
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Composite SCN Clubbing Multiple Financial Years Under Section 73 Is Impermissible and Legally Void Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (FY 2019-20 to 2021-22) is legally permissible, or if the statute mandates year-wise notices. Facts Composite SCN Issued: The tax authority issued a consolidated… Read More »

Regular Bail Granted in GST Evasion Case as Investigation Is Complete and Offence Is Magistrate-Triable

By | September 15, 2026
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Regular Bail Granted in GST Evasion Case as Investigation Is Complete and Offence Is Magistrate-Triable Regular Bail Granted in GST Evasion Case as Investigation Is Complete and Offence Is Magistrate-Triable Issue Whether petitioners accused of running a sham entity network to evade GST of ~₹156 crores are entitled to regular bail under Section 483 of… Read More »

Dismissal of a writ appeal is warranted when a show cause notice requires factual examination.

By | July 16, 2026
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Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »

Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months.

By | June 25, 2026
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Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months. Issue Whether an accused prosecuted for GST offenses involving the alleged wrongful availment and passing of fake Input Tax Credit (ITC) worth ₹88.28 crores is entitled to regular bail under Section 69, read with Section 132, after… Read More »