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The Hon’ble Supreme Court in the case of Sree UGCL Projects Ltd. held that the operation of the Bombay High Court order is stayed and issued notice to the Revenue to examine whether Section 6(2)(b) of the CGST Act, which bars duplicate or parallel proceedings, is violated when authorities rely on circulars to permit such proceedings.
THE HON’BLE DELHI HIGH COURT IN THE CASE OF Armour Security India ltd. V/s Commissioner CGST, Delhi East, decided on 7-2-2025
The Hon’ble Calcutta High Court in the case of Baazar Style Retail Ltd. set aside the order and notice issued by the State GST Department when proceedings have already been initiated by the Central GST Department by relying upon the provision of Section 6(2)(b) of the WBGST Act.
The Honorable High Court of Calcutta in the case of Mahabir Prasad Kedia held that the Audit Wing of the State Goods and Services Tax Authority should keep the proceedings in abeyance if the subject matter was pending before the Central Goods and Services Tax Department.