Penalty proceedings under CGST Act cannot be initiated after ...

GST penalty proceedings initiated by State nullifies Centre's jurisdiction on same matter.

October 4, 2024

Case Laws GST HC

Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated u/ss 73 or 74, penalty proceedings u/s 122 are deemed concluded. The impugned show cause notice purporting u/s 122 of CGST Act, after initiation of proceedings by State GST Authorities, is illegal, arbitrary, without jurisdiction, and contrary to provisions of law, warranting court's interference to quash it.

View Source

← Previous Next →

Penalty proceedings under CGST Act cannot be initiated after ...

GST penalty proceedings initiated by State nullifies Centre's jurisdiction on same matter.

October 4, 2024

Case Laws GST HC

You may also like:

Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

The High Court considered the validity of a notice issued u/s 65 of the Central Goods and Services Tax Act, 2017 regarding GST Audit. The writ petition challenged the...

State GST authorities initiated audit proceedings where petitioner acknowledged tax shortfall based on audit findings. Subsequently, Central GST issued show cause notice...

HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing...

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

Jurisdiction - proper officer to issue summons and conduct inquiry - Investigation / Enquiry proceedings initiation by different authorities of state and central GST -...

Penalty u/s 271(1)(c) - Validity of notice - It is a well settled proposition of law that penalty cannot be initiated for the limb, which is different from the limb for...

Jurisdiction of GST officers - Validity of proceedings initiated under Section 149 of the CGST Act, 2017 - proceedings are wholly without jurisdiction and without the...

Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated...

Initiation of penalty proceedings u/s 271C and the limitation period for levying such penalty. The key points are: The penalty proceedings were initiated on the date of...

Penalty u/s. 271(1)(c) for under reporting income - defective notice - The Tribunal agrees with the appellant's argument, emphasizing that the AO did not apply his mind...

Quick Updates: