Kar HC upholds DGGI arrest and investigation

The Karnataka High Court, by its judgment dated 7 July 2026, dismissed a writ petition challenging DGGI prosecution proceedings, the petitioner's arrest under Section 69 of the CGST Act and the order taking cognizance by the Special Court for Economic Offences. 

The Court held that the DGGI investigation did not violate Section 6(2)(b) of the CGST Act since the State GST investigation had subsequently been transferred to the Central authorities in accordance with the Supreme Court's decision in Armour Security.