The jurisdiction under the Central Goods and Services Tax Act prohibits State GST authorities from initiating parallel proceedings once Central GST proceedings have commenced on the same subject matter.

ORDER :

1. In this petition, petitioner seeks for the following reliefs:-

“(i) Quashing the impugned Order-in-Original dated 20.01.2025 bearing File No.GEXCOM/ADJN/GST/JC/284/2022 and DIN No.2025015700000000E087, passed by Respondent No.1 under Section 74 (1) read with Section 122 (2)(b) of the Central Goods and Services Tax Act, 2017 for the tax period of July 2017 – March 2018 (Annexure-A);

(ii) Quashing the impugned summary of the Order-in-Original in Form GST DRC 07 dated 23.01.2025 bearing Reference No.ZD2901250919119 issued by Respondent No.1 under Section 74 (1) of the Central Goods and Services Tax Act, 2017 for the tax period of July 2017 – March 2018 (Annexure-‘A1’)

(iii) Declaring that the impugned order and summary thereof were passed and issued by the 1^st Respondent in gross violation of Section 6(2)(b) of the CGST Act 2017 and is thus without jurisdiction and the authority of law; and (iv) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.”

2. Heard learned counsel for the petitioner, learned counsel for respondent Nos.1 to 4, 6 and 12 and learned HCGP for respondent Nos.5, 7, 8, 9, 10 and 11 and perused the material on record.

3. Learned counsel for the petitioner submits that issue in controversy in this petition is directly and squarely covered by a decision of this Court in the case of Sharadapura Krishna Chandra Vs. The Superintendent of Central Tax and another , W.P. No. 11540/2025 dated 30.10.2025, wherein it is held as under:

1. In this petition, petitioner seeks for the following reliefs:-

“i) Issue a Writ of Certiorari or direction in the nature of a writ of certiorari quashing the order in original passed under section 74 of the Act date 30.04.2024 issued by the Respondent No. 1 herein marked as Annexure-A1.

ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the summary of order in form GST DRC 07 dated 05.05.2024 passed by the Respondent No.1 herein marked as Annexure - A2 iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of adjudication passed under section 73(9) of the Act dated 08.02.2024 issued by the Respondent No. 2 herein marked as Annexure-B1.

iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the summary of order in form GST DRC 07 dated 08.02.2024 passed by the Respondent No.2 herein marked as Annexure - B2.

v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity”

2. Heard learned counsel for the petitioner, learned counsel for respondent No.1 and learned HCGP for respondent No.2 and perused the material on record.

3. A perusal of the material on record will indicate that the Central GST Department initiated proceedings against the petitioner vide show-cause notice dated 19.10.2020 subsequent to which the State GST authorities issued summons dated 23.08.2023 and initiation dated 07.09.2023 subsequent to which a show-cause notice dated 19.12.2023 was issued by the State GST authorities stating that since the petitioner had filed GSTR-3B belatedly, he was eligible to claim input tax credit for the year 2018-19 and therefore issued another show cause notice dated 02.01.2024 to show cause as to why an order under Section 73(9) of the Act should not be issued. In the meanwhile, respondent No.2 issued intimation dated 26.12.2023 followed by another show cause notice dated 02.01.2024. Since the petitioner failed to submit reply to the aforesaid intimations/letters/show-cause notices, respondent No.2 proceeded to pass the impugned adjudication order dated 08.02.2024 at Annexure-A and thereafter respondent No.1 passed an