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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Shankar Mundra – Appellant
Versus
Union of India – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Sholab Arora with learned advocate Ms. Vidhi Katoravala for learned advocate Mr. Hiren J. Trivedi for the petitioners and learned advocate Mr. Neel Lakhani for learned advocate Mr. Pradip D. Bhate for the respondents through video conference.
2. By this petition under Article 227 of the Constitution of India, the petitioners have challenged the order-in-original dated 24.12.2024 passed by the respondent no.2 Additional Commissioner, CGST & Central Excise.
3. Brief facts of the case are that on 03.08.2024, the Proper Officer issued composite Show Cause Notices under sections 74 and 122 of the Central Goods and Services Tax Act, 2017 (For short “CST Act”) and Gujarat Goods and Services Tax Act, 2017 (For short “GST Act”) to raise a demand under section 74 against M/s. Poonam Creation whose proprietor was one Ashok Gaggar on the ground that M/s. Poonam Creation had availed fraudulent Input Tax Credit on the strength of alleged fake invoices. The Proper Officer proposed to impose a joint and several liability/penalty to the tune of Rs.4,34,16,381/- on the petitioners along with other co-noticees under sections 74 and 122 of the CST
The court upheld the imposition of penalties under GST laws, affirming that vague allegations do not invalidate the jurisdiction of the authorities when substantial involvement in fraud is establishe....
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.
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....
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.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
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