AI Overview...
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Section 62 B of GST - Parallel Proceedings Cannot Be Conducted
The Supreme Court has clarified that proceedings initiated under Section 62 B of the GST Act cannot be simultaneously pursued in parallel with other proceedings. The Court emphasized that summons or inquiries under Sections 70 and 74 are distinct from 'proceedings' under Section 6(2)(b), and mere issuance of summons or notices does not constitute initiation of proceedings Armour Security (India) Ltd. VS Commissioner, CGST, Delhi East Commissionerate - Supreme Court, Saidalavi VS State Tax Officer - Kerala, CASA FURNITURE (P) LTD. vs THE SUPERINTENDENT - Kerala. -
Distinction Between Inquiry and Proceedings
Courts have upheld that initiating an inquiry or issuing notices does not amount to commencing proceedings. Proceedings under GST law require formal initiation, which involves specific procedural steps, and cannot be inferred solely from preliminary actions like summons or inquiries Saidalavi VS State Tax Officer - Kerala, CASA FURNITURE (P) LTD. vs THE SUPERINTENDENT - Kerala. -
Legal Validity of Section 174 and Past Transactions
The Court validated the constitutionality of provisions like Section 174 of the KSGST Act, which authorizes recovery of past tax dues, affirming that such provisions are within constitutional bounds and preserve jurisdiction over past transactions G.GOPAKUMAR, Vs STATE TAX OFFICER, - Kerala. -
Nature of Proceedings and Mens Rea
Proceedings under certain sections, such as Section 122, are civil in nature and do not require mens rea. Penalties and liabilities are imposed for specific contraventions, and proceedings for these cannot be initiated concurrently with other investigations, reaffirming the distinct nature of civil and criminal proceedings under GST law Patanjali Ayurved Ltd. vs Union Of India - Allahabad. -
Provisional Attachments and Section 83
The Court discussed Section 83, which permits provisional attachment of property to safeguard revenue. It highlighted that such powers must be exercised judiciously, balancing government interests and rights of the parties, and that attachment proceedings are separate from other GST proceedings Siddharth Mandavia VS Union Of India - Bombay, Siddharth Mandavia VS Union of India - Bombay.
Analysis and Conclusion
The overarching insight is that the Supreme Court maintains a clear distinction between various procedural actions (summons, inquiries) and the formal initiation of proceedings under GST law. Proceedings under Section 62 B cannot be initiated or continued in parallel with other proceedings, as per the Court’s interpretation. This ensures procedural clarity and prevents multiplicity of proceedings, reinforcing that issuance of notices or summons alone does not constitute initiation of legal proceedings. The Court also affirms the validity of provisions related to past transactions and the careful exercise of powers under Sections like 83, emphasizing procedural correctness and constitutional compliance.
References:
- Armour Security (India) Ltd. VS Commissioner, CGST, Delhi East Commissionerate - Supreme Court, Saidalavi VS State Tax Officer - Kerala, CASA FURNITURE (P) LTD. vs THE SUPERINTENDENT - Kerala, G.GOPAKUMAR, Vs STATE TAX OFFICER, - Kerala, Patanjali Ayurved Ltd. vs Union Of India - Allahabad, Siddharth Mandavia VS Union Of India - Bombay, Siddharth Mandavia VS Union of India - Bombay
Search Results for "Supreme Court Judgment on Section 62 B of Gst Parallel Proceeding Cannot be Done"
2025 0 Supreme(SC) 1203 • India - Supreme Court
J. B. PARDIWALA, R. MAHADEVAN
against parallel proceedings. ... ... ... Findings of Court: ... Summons under Section 70 are distinct from 'proceedings' under Section 6(2)(b). ... (A) Central Goods and Services Tax Act, 2017 - Section 6(2)(b) - Initiation of proceedings - Court examines whether issuance of summons ... JUDGMENT : J.B. PARDIWALA, J. ... This petition arises from the judgment and order passed by the High #HL_ST....
2024 0 Supreme(Ker) 1365 • India - Kerala
inquiry - Court held that initiation of inquiry does not equate to commencement of proceedings under Section 6(2)(b). ... of Section 6(2)(b) as established by the Allahabad High Court was upheld. ... (A) Central Goods and Services Tax Act - Section 6 - Proceedings initiated by one authority must be concluded ... in connection with the enquiry cannot be deemed to be commencement of the proceedings. ... In that case the Jharkhand High....
2024 Supreme(Online)(Ker) 85759 • India - IN THE HIGH COURT OF KERALA AT ERNAKULAM
GOPINATH P, J
Section 74 by the State Authority that culminated in order under that provision cannot be sustained in law in the light of the provisions contained in Section 6 of the CGST/SGST Acts. ... of notice and any enquiry or summons issued in connection with the enquiry cannot be deemed to be commencement of the proceedings. ... Lastly, it is submitted that there was no occasion to issue any proceedings under Section 74 of the CGST/SGST Acts and since proceedings#HL....
2021 0 Supreme(Mad) 1969 • India - Madras
Court cannot adjudge or test adequacy or sufficiency of grounds and can only go into question and examine formation of belief ... 6(2)(b) qua Section 70 of CGST Act. ... Code of Civil Procedure, 1908 - Indian Penal Code.1860 - Section 228, 193 - CGST Act – Section 70 –Punishment ... It is further submitted that parallel investigation cannot be done by the State authorities as well as the Central authority and the learned Writ Court#HL....
2019 Supreme(Online)(KER) 31899 • India - High Court of Kerala
DAMA SESHADRI NAIDU, J
Finding of the Court: The court concluded that Section 174 of the KSGST Act validly preserves the authority to recover ... Ratio Decidendi: The court held that Section 174 is constitutionally valid, preserving the jurisdiction to process past transactions ... ), arguing the invalidity of Section 174 of the KSGST Act, which sought to save past tax transactions. ... The Supreme Court, on facts, has first held that Section 6 of the ....
2025 0 Supreme(All) 2629 • India - IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Shekhar B. Saraf, Vipin Chandra Dixit
and does not require mens rea, thus is civil in nature - Dropping of proceedings under Section 74 does not abate proceedings under ... by courts, while respondents assert it is civil liability - Court finds that Section 122 imposes penalties for specific offences ... Section 122 as they address different contraventions. ... The Supreme Court has affirmed the view taken by the Bombay High Court in Cabot International Capital Corporat....
2023 0 Supreme(SC) 1081 • India - Supreme Court
S. RAVINDRA BHAT, ARAVIND KUMAR
19's transitional arrangements - Court concluded that Section 19 preserved existing laws but did not confer unlimited powers to ... (A) Constitution (101st Amendment) Act, 2016 - Section 19 - Article 246A - Amendments to tax laws following GST introduction - Legislative ... legislative authority limited to pre-existing laws during transition but void thereafter - Main issues included the interpretation of Section ... the Supreme Court in computing the period of limita....
2021 0 Supreme(SC) 583 • India - Supreme Court
D.Y.CHANDRACHUD, M.R.SHAH
54(3), 54 , 54, sub-section (6) of Section 49, 39 , Sub-section (10), , 112) of section 2, 366(26A), 2(60) , 2(62) , 2(63), 2(87 ... Madras High Court and disapprove of the view of the Gujarat High Court - against the judgment of the Madras High Court - writ petition ... The Division Bench of the Madras High Court on the other hand while delivering its judgment - implications do not appear to have....
2020 0 Supreme(Bom) 947 • India - Bombay
UJJAL BHUYAN, ABHAY AHUJA
framework: The court discussed the provisions of Section 83 of the CGST Act, which allows provisional attachment of property, including ... Attachment - Goods and Services Tax - Section 83 of the Central Goods and Services Tax Act, 2017 - Summary of the judgment's legal ... highlighted the importance of balancing the interests of the government revenue and the affected party when exercising powers under Section ... To enable invocation of section 83, first and foremost there must be pendency of any #HL_....
2020 0 Supreme(Bom) 1171 • India - Bombay
UJJAL BHUYAN, ABHAY AHUJA
referenced and discussed by the court: The court discussed Section 83 of the Central Goods and Services Tax Act, 2017, which deals ... The court analyzed the preconditions that must be satisfied before the Commissioner can exercise jurisdiction under Section 83 and ... Attachment - Goods and Services Tax - Section 83 of the Central Goods and Services Tax Act, 2017 - Summary of the acts and sections ... To enable invocation of section 83, first and fo....
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