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GST - Parallel Proceedings, Same subject matter or not, Proceedings pertaining to different Financial years - Demand on account of wrongful availment of ITC - Petitioner contended that the proceedings are barred under Section 6(2)(b) of the CGST Act as it arose from the same subject matter as the previous proceedings under Section 73 of the SGST Act for the financial year 2019-2020 – HELD - The two proceedings were not on the same subject matter as the nature of the contravention, the underlying period of assessment, and the specific tax liability sought to be assessed were clearly distinguishable. The proceedings under Section 73 for FY 2019-2020 arose from discrepancies in the declaration of tax liability in the annual returns, whereas the proceedings under Section 74 for FY 2018-2019 were premised upon the allegation of wrongful availment of ITC on the strength of goods-less invoices from a non-existent entity. Since the two proceedings pertained to different financial years, the Court held that the ingredients necessary to attract the bar under Section 6(2)(b) were not satisfied. The impugned proceedings under Section 74 could not be said to be hit by the statutory prohibition against parallel proceedings - The writ petition is dismissed - Violation of Principles of Natural Justice - The petitioner contended that the impugned order was in violation of Section 75(4) of the CGST Act as the petitioner had not received any notice for personal hearing and the impugned order failed to consider the submissions in the reply - HELD - The contentions advanced by the petitioner in its reply dated 01.08.2025 had been duly adverted to and considered. In such circumstances, it could not be said that there had been any infraction of the principles of natural justice. Additionally, the petitioner had an efficacious alternative remedy by way of an appeal under Section 107 of the CGST Act.
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