GST DAILY – 349 : CGST & SGST authorities can’t initiate parallel proceedings on same subject matter; HC quashes summons issued to assessee

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CGST & SGST authorities can’t initiate parallel proceedings on same subject matter; HC quashes summons issued to assessee

THE HON’BLE HIMACHAL PRADESH HIGH COURT IN THE CASE OF KundlasLohUdyog V/s State of Himachal Pradesh CMPMO No. 273 of 2024, decided on 17-9-2024

 👉 Issue:-

✔️ Can CGST & SGST authorities initiate parallel proceedings on same subject matter?

👉 The Hon’ble High Court Judgement:-

✔️ CGST authorities cannot initiate proceedings when same subject matter is already under investigation by SGST authorities; Blocked credit ledger and summons issued by CGST authorities were to be set aside as proceedings had already been initiated by SGST authorities on same subject matter.

Word “subject-matter” as occurring in section 6(2)(b) of the CGST Act, 2017