2025-VIL-274-KAR
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SGST High Court Cases

GST - Simultaneous/Parallel Proceedings by SGST Department, Prohibition under Section 6(2)(b) of CGST Act, 2017 – The Assistant Commissioner issued a pre-intimation under Section 73(5) of the KGST Act, 2017, calling upon the petitioner to pay the differential tax amount for the tax period 2018-19. Similarly, Deputy Commissioner also issued similar intimation to the petitioner - Whether the simultaneous/dual/parallel proceedings initiated by the Assistant Commissioner and Deputy Commissioner of Commercial Taxes against the petitioner for the same tax period is permissible - HELD - The simultaneous/dual/parallel proceedings initiated by the Assistant Commissioner and Deputy Commissioner of Commercial Taxes against the petitioner for the same tax period is clearly impermissible in law and violates the principles underlying Section 6(2)(b) of the CGST/KGST Act, which specifically prohibits such proceedings. The authorities have ventured to initiate simultaneous proceedings by putting forth the very same contentions against the petitioner, which is clearly not permissible - the impugned orders passed by the Assistant Commissioner and Deputy Commissioner are quashed and matter is remitted back to the Deputy Commissioner for reconsideration afresh in accordance with law to the stage of replying to the show cause notice. This order is passed in the peculiar/special facts and circumstances of the instant case and shall not be treated as a precedent or have any precedential value for any purpose whatsoever - The writ petition is allowed
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GST changes in July '25
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