9911796707
TMI Blog2024 (4) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... e same set of facts and issue, there cannot be subsequent proceedings again drawn - Undisputedly, in the instant case, respondent No. 4 had already initiated proceedings and had concluded the same by passing the Order-in-Original on 31.10.2023. The said order has also been assailed by the assessee before this Court in W.P. No. 1357 of 2024 and there also appears to be an interim order granted by this Court on 12.01.2024. Given the said facts and circumstances of the case and in the teeth of Section 6 of the CGST Act, the two grounds raised by the State Authorities would not be sustainable. Firstly, mere not uploading of the order passed by the Central Authorities does not by itself empowers the State agencies to again initiate the proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 ( CGST Act ). 3. One of the primary contentions raised by the petitioner in assailing the Demand Order is on the ground that the impugned action being bad for the reason that for the same cause of action, the Central Authority i.e., respondent No. 4 has already initiated action and has passed the Order-in-Original on 31.10.2023. It has also been informed that the order passed by respondent No. 4 is already under challenge before this Court in W.P. No. 1357 of 2024 and where there is also an interim order granted by this very Bench on 12.01.2024. In view of the aforesaid developments, learned counsel for the petitioner submits that under the provisions of Section 6 of CGST Act, the Demand Order now been issued by respondent No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had already initiated proceedings and had concluded the same by passing the Order-in-Original on 31.10.2023. The said order has also been assailed by the assessee before this Court in W.P. No. 1357 of 2024 and there also appears to be an interim order granted by this Court on 12.01.2024. 8. Given the said facts and circumstances of the case and in the teeth of Section 6 of the CGST Act, we are of the considered opinion that the two grounds raised by the State Authorities would not be sustainable. Firstly, mere not uploading of the order passed by the Central Authorities does not by itself empowers the State agencies to again initiate the proceedings in which the Central Authority i.e., respondent No. 4 has already initiated and passed an O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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