HC: Dismisses challenge to DGGSTI investigation w.r.t. fake invoicing despite SCN proceedings pending

HC dismisses writ challenging the investigation initiated u/s 132(1)(i) for making false and bogus transactions and illegally availing ineligible ITC to the tune of Rs. 60 crores; Rejects Petitioner’s contention that investigation and the proceedings are hit by Section 6(2)(1)(b) of CGST Act of 2017 as the matter is already covered under a show-cause notice (SCN) issued; Notes that initial SCN issuance and the proceedings drawn were in res...