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2024 (2) TMI 127 - HC - GSTWrongful availment and utilization of CENVAT Credit - HELD THAT - Having regard to the materials on record, the two Show Cause Notices and the provisions contained in sub-clause b of sub-section 2 of Section 6 of the CGST Act, 2017/SGST Act, 2017, the respondent CGST authorities shall not proceed further in terms of the Show Cause Notice dated 27.12.2023 till the next date of listing. List the case on 07.02.2024.
Issues involved: Alleged violation of Section 16[4] of the CGST Act, 2017 by the petitioner, issuance of multiple Show Cause Notices by different authorities on the same subject matter.
Summary: The petitioner, a registered assessee under the CGST Act, 2017, was served a notice alleging wrongful availing of Input Tax Credit (ITC). Subsequently, multiple Show Cause Notices were issued by different authorities for the same violation. The petitioner contended that such action violated the statutory provisions of the CGST Act, 2017/SGST Act, 2017. The learned counsel for the petitioner argued that once proceedings were initiated by the SGST authorities, the CGST authorities could not issue another Show Cause Notice on the same subject matter. This was deemed as a violation of the statutory prescription under Section 6 of the CGST Act, 2017/SGST Act, 2017. The Standing Counsel for CGST requested time to obtain instructions regarding the petitioner's representation against the Show Cause Notice. The case was listed for further hearing on 07.02.2024 to determine if any decision had been made by the CGST authorities on the representation. In light of the materials on record and the statutory provisions, the High Court directed that the CGST authorities should not proceed further on the Show Cause Notice dated 27.12.2023 until the next date of listing on 07.02.2024.
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