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2024 (3) TMI 387 - HC - GSTMaintainability of two parallel proceedings in respect of the same period, 2017-2018 - Section 6 of the CGST Act, 2017 and SGST Act, 2017 - HELD THAT - Having regard to the provisions contained in Section 6 of the CGST/SGST Act, more particularly, Section 6 2 which inter alia indicates that once a proceeding is initiated either of the above two Acts, another proceeding for the same period under the other Act is not to be initiated, the operation of the Order-in-Original dated 11.12.2023 Annexure-F passed by the respondent no. 3 shall remain suspended till the returnable date. Issue notice, returnable on 18.03.2024.
Issues involved:
1. Parallel proceedings under CGST Act and SGST Act for the same period of 2017-2018. Summary: The High Court of GAUHATI heard a case where an authority under the SGST Act issued a Demand-cum-Show Cause Notice u/s 73 of the SGST Act, followed by a similar notice under the CGST Act for the Financial Years 2017-2018, 2018-2019, and 2019-2020 regarding inadmissible Input Tax Credit availed by the petitioner. The petitioner contended that initiating parallel proceedings for the same period is impermissible under Section 6 of the CGST Act, 2017 and SGST Act, 2017. The Court issued notice returnable on 18.03.2024. Since the counsels for the respondents accepted notices, no formal notices were required. The petitioner was directed to serve extra copies of the petition to the respective counsels within two working days. Considering Section 6 of the CGST/SGST Act, especially Section 6[2], which prohibits initiating another proceeding for the same period under the other Act once a proceeding is initiated, the operation of the Order-in-Original dated 11.12.2023 passed by the respondent no. 3 under the SGST Act was suspended until the returnable date.
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