Two parallel proceedings in respect of same period not permissible; order shall remain suspended till returnable date
Audit wing of SGST Authority shall keep all proceedings in abeyance if the subject matter is pending before the CGST Authority
The Hon’ble High Court of Calcutta in the case of Mahabir Prasad Kedia held that the Audit Wing of the SGST Authority should keep the proceedings in abeyance if the subject matter was pending before the CGST Department.
Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on the same subject matter
The Hon’ble Gauhati High Court in the case of Rajesh Mittal relying upon the provision of Section 6(2)(b) of the CGST Act stayed the proceeding initiated by the Revenue Department, thereby holding that, Central GST Authority should not have issued the SCN when State GST Authorities have already issued SCN on the same issue
CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter
The Hon’ble Madras High Court in the matter of Tvl Metal Trade Incorporation v. the Special Secretary, Head of the GST Council Secretariat and Ors. [W.P.No. 3033 of 2023 And W.M.P.No. 3125 of 2023 dated February 6, 2023] has held that, the State Tax Authority cannot prosecute the assessee, when the Central Tax Authority has […]
Parallel proceedings cannot be initiated by Central/ State Tax Authorities on the same subject matter
The Hon’ble Madras High Court in the case of M/s. VGN Projects Estates Private Limited v. Assistant Commissioner (State Taxes) and others [W.P.No.2391 of 2023 and W.M.P.No.2481 of 2023, dated January 30, 2023] has directed the assessee to file a reply to the Show Cause Notice (“SCN”) issued by the State Tax Authority, wherein, parallel […]