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TMI Blog2021 (8) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition after writ petition, challenging the summons and proceedings intermittently cannot be appreciated by this Court. Scope of Section 6(2)(b) of CGST Act - HELD THAT:- This Court is of the considered opinion that the State authorities issued a notice for intimating discrepancies in the return after scrutiny in proceedings dated 17.12.2020. The said proceedings would reveal that during the scrutiny of the return for the tax period referred certain discrepancies have been noticed. Regarding such discrepancies, the proceedings are initiated and is pending for adjudication - The very purpose and object of Section 6(2) (b) of the Act is to ensure that on the same subject, the parallel proceedings are to be avoided. Once on a particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summons issued by the Senior Intelligence officer/respondent under Section 70 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'the Act']. 2. The pertinent question raised by the learned Senior counsel appearing on behalf of the writ petitioner is that under Section 6(2) (b) of the Act, where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. 3. Relying on the said prohibitory clause, the learned Senior counsel made a submission that notice for intimating discrepancies in the return after so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... feated. Thus, on merits, no adjudication needs to be undertaken as such an exercise is to be done by the competent authorities of the department based on the records, documents and evidences or statements available. Writ Court cannot entertain such an adjudication, more specifically, when summon itself is under challenge on the ground that the same lacks jurisdiction. 6. The learned Senior Panel counsel appearing on behalf of the respondent disputed the contentions raised by the petitioner by stating that the writ petitioner has already filed four writ petitions and stalling entire investigation process by one way or other and he is not co-operating for the continuance and completion of the investigation process in respect of IGST. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Court. 10. Let us consider the scope of Section 6(2)(b) of the Act. It contemplates that where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter . Therefore, subjects proposed to be dealt with by the State authorities as well as the Central authorities must be one and the same to avail the benefit of Section 6(2)(b) of the Act. Even in such circumstances, if the aggrieved person is of an opinion that the subjects are one and the same, it is for him to establish the same before the competent authority by producing the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State authorities issued a notice for intimating discrepancies in the return after scrutiny in proceedings dated 17.12.2020. The said proceedings would reveal that during the scrutiny of the return for the tax period referred certain discrepancies have been noticed. Regarding such discrepancies, the proceedings are initiated and is pending for adjudication. As far as the present summon is concerned, there was an order of seizure and earlier also, a summon was issued under Section 70 of the Act on 20.01.2021 and subsequently also, summons were issued and the investigations are in progress. The very purpose and object of Section 6(2) (b) of the Act is to ensure that on the same subject, the parallel proceedings are to be avoided. Once on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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