2024 (3) TMI 387

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..... IGH COURT - HC - Dated:- 12-2-2024 - WP(C)/683/2024 - - - GST - Maintainability 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 t .....

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..... C] asking the petitioner to show cause as to why the amount indicated therein shall not be demanded and recovered from the petitioner-assessee for the Financial Year :- 2017-2018. An Authority under the CGST Act had thereafter, issued a Demand cum Show Cause Notice on 27.04.2023 also under Section 73 of the CGST Act asking the petitioner as to why the amount indicated therein shall not be demanded .....

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..... Act, 2017. 4. Issue notice, returnable on 18.03.2024. 5. As Mr. Choudhury has appeared and accepted notices on behalf of the respondent nos. 1, 2 3; and Mr. Keyal has appeared and accepted notices on behalf of the respondent nos. 4 5, no formal notices need to be issued in respect of the said respondents. The learned counsel for the petitioner shall serve requisite nos. of extra copies of the pet .....

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