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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY K.AGRAWAL, SACHIN SINGH RAJPUT
South Eastern Coalfields Limited – Appellant
Versus
Principal Commissioner, CGST – Respondent
JUDGMENT :
Sanjay K. Agrawal, J.
1. Invoking the writ appellate jurisdiction of this Court under Section 2(1) of the Chhattisgarh High Court (Appeal to Division Bench) Act, 2006, South Eastern Coalfields Limited (SECL) – the appellant herein, has preferred this writ appeal calling in question legality, validity and correctness of judgment & order dated 9-10-2023 passed by the learned Single Judge in W.P. (T)No.85/2023, by which its writ petition challenging the show cause notice dated 6th/16th January, 2023 issued by respondent No.2 herein under Section 73 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’) has been dismissed by the learned Single Judge holding that the writ appellant is at liberty to file reply to the show cause notice and no case for interference is made out in writ jurisdiction.
2. The aforesaid challenge of the order passed by the learned Single Judge has been made on the following backdrop: -
3. The appellant SECL is engaged in mining activity and holding GSTIN: “22AADCS2066E9ZL” in terms of Section 22 of the CGST Act and on 27-8-2021, inspection under Section 67(1) of the CGST Act was carried by the Central GST authorities with the approva
Jurisdiction prohibits State authorities from initiating proceedings when Central GST has already initiated consistent inquiries on the same subject matter under Section 6(2)(b) of the CGST Act.
Proceedings initiated by one authority under the CGST Act must be concluded by that authority; inquiries do not equate to the initiation of proceedings.
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 matt....
Dual proceedings concerning the same subject matter initiated by State GST authorities after Central GST proceedings are barred under Section 6(2)(b) of the CGST Act.
Simultaneous show cause notices by Central and State GST authorities violate Section 6(2)(b) of the CGST/SGST Act and GST Council guidelines.
Taxpayer cannot face dual proceedings by Central and State authorities on the same subject-matter under Section 6(2)(b) of the GST Act, establishing a safeguard against double taxation.
Proceedings under Section 74 of the CGST Act cannot be initiated without evidence of fraud or misstatement if prior proceedings under Section 73 have been concluded.
A petitioner under Article 226 must first respond to a show cause notice before approaching the court.
Cross-empowerment of State GST officers under the CGST Act requires a government notification; without it, their actions are invalid.
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