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DGGI has no special power over state GST officials: Jharkhand HC

"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. ....

Deepak Roshan , Vivek Narsaria , Rongon Mukhopadhyay , Jharkhand High Court , Services Tax Intelligence , Manish Trading Company , Directorate General , Ranchi Based Manish Trading Company , Jharkhand Hc ,