GST DAILY – 375 : 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
Tag: sec 6 of cgst act
GST DAILY – 349 : 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
State Authorities cannot issue SCN and pass order thereof when Central Authorities has already initiated the proceedings under GST
The Hon’ble Calcutta High Court in the case of Bazaar Style Retail Limited set aside the Order and SCN issued by State Authority when SCN has already been issued by the Central Authorities by relying upon the provision of Section 6(2)(b) of the WBGST Act.
Lawgics – Judgment No. 183
Central Authorities do not have jurisdiction to issue summons, when State Authorities had already investigated the transactions by putting reliance on the prohibition against parallel proceedings u/s 6(2) of CGST Act.
Whether the State tax officer has the jurisdiction to transfer the case to DGGI?
The Honorable Court noted that earlier this court had directed the respondents to conduct the proceedings at one place alone. Since the proceedings have already been initiated by the State Authorities, there is no occasion to uphold the action of the DGGI or the action of the state authorities to transfer proceedings to DGGI, Meerut pending before it.
Central Authority cannot conduct audit after State Authority under same subject matter
The Hon’ble Madras High Court in the case of P S K Engineering Construction & Co. held that there is no restriction in statute for Central GST authorities to initiate proceedings on different subject matter. Further, allowed the Assessee to respond to the audit notice, subject to audit not being on same subject matter as State GST proceedings.
GST DAILY – 251
No proceedings can be initiated by one department if assessee is assigned to other department: HC