BIPIN KUMAR AGRAWAL
Vs.
THE COMMISSIONER CGST AND CENTRAL EXCISE, ROURKELA & ORS.
P. (C) No. 20151 of 2024
HIGH COURT: ORRISA
DATED: 24.02.2025
COURT PROHIBITS OVERLAPPING PROCEEDINGS BY CENTRE & STATE AUTHORITIES
Prohibition of overlapping proceedings – Petitioner aggrieved by initiation of proceedings by Central and State revenue authorities regarding same subject matter specifically after audit had been conducted by State authorities – Section 6(2)(b) prohibits initiation of separate proceedings on same subjectmatter by Central authorities if State authorities have already initiated proceedings – Section 70 empowers proper officers to summon individuals for inquiries, which is distinct from adjudication processes outlined in Section 6(2)(b) meant for gathering evidence rather than adjudicating disputes – Relied on G.K. Trading Company v. Union of India and others(2020 Taxo.online 929) states audit constitutes a proceeding
Held: Writ petition allowed – Order set aside
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