The Telangana High Court has opined that the Preventive Wing of the CGST and DGGI Wing of the CGST shall forward all their investigation carried out as against the petitioner and inter-related.
"Prior to any determination or finding of any irregular or inadmissible availment of input tax credit, attachment of bank account of the petitioner appears to be an arm twisting method to make the petitioner succumb to the particular authority, which cannot be the dictum of the Act," the court said in a ruling on January 15.
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