SHIVALIK INTERNATIONAL
Vs.
JOINT COMMISSIONER OF STATE TAX & EXCISE CUM PROPER OFFICER & ORS.
CWP No. 7606 of 2025
HIGH COURT: Himachal Pradesh

DATED: – 06.06.2025

      Citation: 2025 taxo.online 1087

Parallel proceedings – Petitioner challenged summons under Section 70 and DRC01A under Section 74(5) – Unsealing of premises – Central and State authorities initiated simultaneous proceedings for same cause and year – State authority conducted raid and sealed premises without knowledge of prior Central proceedings

 Held: Petition disposed – Only Central authorities have jurisdiction and authority to proceed under Section 70 – State permitted to assist but not initiate independent proceedings & hand over premises seals to Central authorities – Petitioner may approach Central authority for de-sealing which shall be considered as per law .

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