2024 (9) TMI 394 - HC - GST

Challenge to SCN and the adjudication order - Central authorities had previously, in respect of the self same tax period and subject matter, initiated a proceeding by issuing a show cause- cum- demand notice dated 30th September 2022 and that the petitioners have duly participated in the said proceeding - HELD THAT - Taking note of the provisions of Section 6(2)(b) of the said Act and since a show cause-cumdemand notice has already been issued on 30th September 2022 in respect of the period from March 2019 to May 2019 by the Central authorities and since, the show cause notice issued by the State authorities on 27th December 2023 in Form GST DRC 01 is covering the same subject matter though partially, and the show cause notice dated 27th December 2023 and the order dated 27th April 2024 having been issued in a composite manner, the show cause notice dated 27th December 2023, inter alia, including the order dated 27th April 2024 and the demand made in Form GST DRC 07 of even dated by the State authorities under the said Act, cannot be sustained and the same are hereby set aside and quashed. Petition disposed off.

Summary

The High Court of Calcutta set aside and quashed a show cause notice and adjudication order issued under Section 73 of the WBGST Act 2017 for the tax period from April 2018 to March 2019, as it overlapped with a previous proceeding initiated by Central authorities. The State authorities were allowed to proceed against the petitioners for the same period if it did not concern the same subject matter. The writ petition was disposed of with no costs awarded.