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TMI Blog2023 (8) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... in the State Tax Authority initiating an action where the Central Tax Authority is seized of the matter but, however, on the very same transaction, obviously, only one assessment can be made and it is proper that the authority, who initiated the action first, continues with it and the other authority restrains itself from so proceeding. In the present case, no such difficulty arises. The proceeding initiated by the Central Tax Authority and State Tax Authority are against different assessees. The notice issued, produced at Annexure-1, in both the writ petitions, is under Section 70 of the CGST Act, 2017, which is the power to summon persons to give evidence to produce documents and not for intelligence based enforcement action on the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance : (In Civil Writ Jurisdiction Case No. 3651 of 2023) For the Petitioner/s : Mr. D.V. Pathy, Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11 (In Civil Writ Jurisdiction Case No. 3279 of 2023) For the Petitioner/s : Mr. D.V. Pathy, Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11 ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) 1. The above petitions are filed by the same assesse against two assessment periods; C.W.J.C. No. 3279 of 2023 with respect to the period July 2017 to March 2018 (2017-18) and C.W.J.C No. 3651 of 2023 with respect to the period April 2018 to March 2019 (2018-19). 2. The specific ground on which the petitioner has chosen to file the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BGST Act ) provides for authorization of the officers appointed under the Central Goods and Services Tax Act (hereinafter referred to as the CGST Act ) to be the Proper Officer for purposes of even the State Goods and Services Tax Act, subject to any condition laid down by the Government, on the recommendation of the Council, specified by notification. Sub-section (2) of Section 6 also provides that when any officer, under CGST Act, authorized as a Proper Officer, issues an order under the State Act, he shall also issue an order under the Central Act, as per Clause (a). Clause (b) further provides that on such Proper Officers, under the Central Act, initiating any proceedings, no proceedings shall be initiated by the Proper Officer under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular dated 05.10.2018 precludes the State Good and Services Tax Authority from proceeding in the matter as long as the Central Authorities are seized of a particular matter. Therein, the specific case of the petitioner was also that the petitioner had appeared before the Central Authority and placed the entire matter before the Central Authority and hence, he is precluded from agitating the cause properly before the State Tax Authorities. 10. In the present case, no such difficulty arises. The proceeding initiated by the Central Tax Authority and State Tax Authority are against different assessees. The notice issued, produced at Annexure-1, in both the writ petitions, is under Section 70 of the CGST Act, 2017, which is the power to su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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