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Daily Tax Law Briefing – GST & Income Tax | 14 July 2026
Updates

Daily Tax Law Briefing – GST & Income Tax | 14 July 2026

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Mohammed Kamran v. Senior Intelligence Officer, DGGI – Karnataka High Court on GST Arrest, Parallel Investigations and Section 6 of the CGST Act
Updates

Mohammed Kamran v. Senior Intelligence Officer, DGGI – Karnataka High Court on GST Arrest, Parallel Investigations and Section 6 of the CGST Act

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Investigation permitted as no prior probe existed, leading the Court to uphold DGGI Jaipur’s authority under Section 6(2)(b)
Case Laws

Investigation permitted as no prior probe existed, leading the Court to uphold DGGI Jaipur’s authority under Section 6(2)(b)

Kirti Gupta -
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Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.
Case Laws

Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.

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GST bail condition modified as Court held that passport cannot be retained by DGGI or trial court when Passports Act is the exclusive code
Case Laws

GST bail condition modified as Court held that passport cannot be retained by DGGI or trial court when Passports Act is the exclusive code

Kirti Gupta -
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Delhi High Court restrains DGGI from coercive tax recovery, holding that no GST liability can be compelled without adjudication under Sections 73, 74, and 79 of the CGST Act. Detailed case summary with legal reasoning
Case Laws

Delhi High Court restrains DGGI from coercive tax recovery, holding that no GST liability can be compelled without adjudication under Sections 73, 74, and 79 of the CGST Act. Detailed case summary with legal reasoning

Kirti Gupta -
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GST registration directed to be cancelled as the Department failed to justify retention of registration despite business closure, and no statutory provision permits compelling continued registration during investigation
Case Laws

GST registration directed to be cancelled as the Department failed to justify retention of registration despite business closure, and no statutory provision permits compelling continued registration during investigation

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Regular bail granted to GST accused as further custody held unnecessary in absence of custodial interrogation and evidence being documentary
Case Laws

Regular bail granted to GST accused as further custody held unnecessary in absence of custodial interrogation and evidence being documentary

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Sensitive GST intelligence reports need not be disclosed as court upholds confidentiality over natural justice claims
Case Laws

Sensitive GST intelligence reports need not be disclosed as court upholds confidentiality over natural justice claims

Kirti Gupta -
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Summons upheld as Delhi High Court clarified that Section 6(2)(b) bars only parallel assessment and not investigation arising from search operations
Case Laws

Summons upheld as Delhi High Court clarified that Section 6(2)(b) bars only parallel assessment and not investigation arising from search operations

Kirti Gupta -
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