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TMI Blog2024 (10) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... dings under Section 122 of the CGST Act in relation to the very same subject matter comprising of the transactions between the petitioner and one M/s. Crystal Hardware. HELD THAT:- A perusal of the material on record in particular Annexure-C dated 15.09.2022 issued by CGST authorities and adjudication order dated 09.11.2022 at Annexure-D is sufficient to come to the conclusion that the both relates to the same subject matter in relation to the transaction between petitioner and M/s Crystal Hardware. Once proceedings are initiated under Sections 73 or 74, penalty proceedings under Section 122 are deemed to have been concluded and on this ground also, the impugned Show Cause Notice which purports under Section 122 of the CGST Act is clearly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities also initiated penalty proceedings under Section 122 of the CGST Act in relation to the very same subject matter comprising of the transactions between the petitioner and one M/s. Crystal Hardware. 4. It is the specific contention of the petitioner that apart from the fact that the proceedings initiated by the CGST authorities after initiation of the proceedings by the Karnataka State GST Authorities in the very same subject matter, is barred under Section 6 (2) (b) of the CGST Act, penalty proceedings under Section 122 of the CGST Act are also barred by virtue of Section 74 of the CGST Act. It is therefore submitted that the impugned show cause notice and further proceedings pursuant thereto deserves to be quashed. 5. Per contra, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax; (b) 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) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer. 10. The aforesaid explanation No.1 clearly indicates that once proceedings are initiated under Sections 73 or 74, penalty proceedings under Section 122 are deemed to have been concluded and on this ground also, the impugned Show Cause Notice which purports under Section 122 of the CGST Act is clearly illegal and arbitrary and without jurisdiction or authority of law and contrary to the aforesaid provisions of law, warranting interference by this Court. 11. In the result, I pass the following: ORDER i) The Writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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