GST DAILY – 375 : CGST authority can’t issue SCN if same matter is already under consideration of SGST authority: HC

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CGST authority can’t issue SCN if same matter is already under consideration of SGST authority: HC

THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Toyota Logistics Kishor India Pvt. Ltd. V/s Union of India, decided on 29-8-2024

 👉 Issue:-

✔️ Can CGST authority issue SCN if same matter is already under consideration of SGST authority?

👉 The Hon’ble High Court Judgement:-

✔️ Prior initiation of IGST demand proceedings by State GST authorities bars parallel proceedings by Central GST authorities under Section 6(2)(b) of CGST Act.

Section 6 of Central Goods and Services Tax Act, 2017