Proceedings initiated by State Authority u/s 74 are valid even ...

Validity of parallel proceedings by State & Central Authorities under GST Laws.

October 22, 2024

Case Laws GST HC

Proceedings initiated by State Authority u/s 74 are valid even if Central Authority has already initiated proceedings. The term 'initiation of proceedings' refers to issuance of notice under CGST/SGST Acts, not issuance of summons u/s 70 for inquiry. The Patna High Court's judgment in Baibhaw Construction did not consider this aspect. Therefore, the petitions lack merit and are dismissed.

View Source

← Previous Next →

Proceedings initiated by State Authority u/s 74 are valid even ...

Validity of parallel proceedings by State & Central Authorities under GST Laws.

October 22, 2024

Case Laws GST HC

You may also like:

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...

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

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...

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...

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...

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...

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate...

Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the...

Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated...

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

Central GST authorities issued summons following a search operation, despite ongoing State GST proceedings. The HC held that statutory prohibition against parallel...

Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

Simultaneous investigation by the Central and State GST authorities - The petitioner argued that the DGGI's actions violated a circular mandating coordination between...

Validity of Parallel proceedings under GST - the device of transferring investigations or proceedings inter se proper officers to ensure that a taxpayer is not subjected...

Quick Updates: