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2023 (8) TMI 977 - DELHI HIGH COURTWithdrawal of negative block of the electronic credit ledger of the Petitioner as visible from the extract of credit ledger - Section 25 read with Section 67(2) and Article 19(1)(g) of the Constitution of India - HELD THAT:- In the present case, the Delhi State Authority administratively concerned with the petitioner, has clarified that it has not carried out any investigation but had issued orders regarding blocking of the account at the instance of DGGI, Chennai - DGGI, Chennai, has also stated that it has not carried out any investigation in respect of the petitioner company. The disclosed principal place of business of the petitioner is the same as that of some other connected entities, which have been investigated by DGGI, Chennai. Clearly, no advantage can be drawn by the petitioner on that account - petitioner has a separate tax registration. If any of the authorities has found it necessary to investigate the petitioner based on certain information, the said investigation cannot be stopped or interdicted on account of investigation conducted with respect of any other entity. There are no reason to interdict DGGI, Jaipur from conducting the investigation in respect of the petitioner company - petition disposed off.
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