COMMUNITY INSIGHTS
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Two Parallel Proceedings Under GST Under GST law, both the Central Tax officer & State Tax officer has the power to initiate the proceeding against the taxpayer. Some times the proceeding are initiated by the State tax officers and such proceedings are under process, meanwhile the Central tax officer also send the notice to the same taxpayer for same ground for same tax period. Hence the main question that arises here is whether two parallel proceedings ..... Read More |
25.06.2024 |
CASE LAW
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2025(03)LCX0317 Karnataka High Court Fortune Healthcare Services |
Orders initiating parallel proceedings for the same period u/s 73 of GST Act impermissible u/s 6(2)(b) of CGST Act were quashed |
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2025(02)LCX0398 Delhi High Court Armour Security India Limited |
Court upheld the validity of summons issued by Central GST authorities, ruling that a search and investigation are not barred u/s 6(2) (b) of the CGST Act even if State GST proceedings are ongoing |
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2024(09)LCX0552 Delhi High Court DLF Home Developers Limited |
Two authorities cannot proceed simultaneously in respect of the same issue. |
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2024(09)LCX0074 Himachal Pradesh High Court Kundlas Loh Udyog |
Initiation of proceedings by DGGI on the same subject matter already being investigated by state authorities would be contrary to provisions of Section 6(2)(b) of the CGST Act. |
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2024(08)LCX0096 Punjab & Haryana High Court Stalwart Alloys India Private Limited |
Neither any authority has the power to transfer the case from its own jurisdiction to another nor any other authority can direct for transferring an investigation/ proceeding already undergoing before the proper officer in terms of Section 6(2)(b) of the CGST Act. |
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2024(07)LCX0272 Madras High Court Fazil Trader @ Farook |
Demand order passed solely on the ground that the tax payer did not reply to SCN, is remanded for reconsideration after providing reasonable opportunity of hearing to assessee. |
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2024(04)LCX0299 Orissa High Court Satyam Castings Private Limited |
If the subject matter of the proceeding is entirely different, there is no bar to the maintainability of the proceeding u/s 6(2)(b) of the CGST Act. |
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2024(03)LCX0313 Madras High Court Tvl Vardhan Infrastructure |
In absence of a notification for cross-empowerment, cross interference by the counterparts is without jurisdiction. |
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2024(03)LCX0113 Rajasthan High Court Rais Khan |
Issuance of summons under Section 70 of the CGST Act is not hit by Section 6(2)(b) of the CGST Act. |
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2024(02)LCX0288 Gauhati High Court Subhash Agarwalla |
Section 6[2] of the CGST/SGST Act, states that once a proceeding is initiated either of the above two Acts, another proceeding for the same period under the other Act is not to be initiated. |
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2024(01)LCX0485 Gauhati High Court Rajesh Mittal |
Ld. Revenue counsel need time to obtain instructions as to whether any decision has been taken by the CGST authorities on the representation made by assessee in its favour for non violation of provisions of Section 16(4) of CGST Act. |
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2024(01)LCX0197 Calcutta High Court Mahabir Prasad Kedia / Sanjay Casting & Eng. Co. |
Audit wing of the SGST Authority is required to maintain abeyance from all proceedings related to the discrepancy which is subject matter of adjudication of the CGST Authority. |
