2025-VIL-962-GUJ
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SGST High Court Cases

GST – Parallel/Duplicate proceedings for wrongful availment of CENVAT Credit and carried forward the closing balance of CENVAT credit in TRAN-1 – Petitioner filed Form GST TRAN-1 to carry forward closing balance of CENVAT Credit arising out of service tax - Department issued a show-cause notice alleging wrongful availment of CENVAT Credit, which was adjudicated resulting in an Order-in-Original. Meanwhile, the Joint Commissioner issued another show-cause notice under Section 74 of the CGST Act, 2017 on the same issue, leading to the impugned Order-in-Original raising the same demand - Whether the impugned Order-in-Original passed by the Joint Commissioner is without jurisdiction, as it is on the same subject matter which was already adjudicated by the Commissioner in the earlier Order-in-Original - HELD - The impugned Order-in-Original is without jurisdiction, as the same subject matter was already adjudicated by the Commissioner in the earlier Order-in-Original, which is pending in appeal before the CESTAT - The Joint Commissioner could not have initiated parallel proceedings under Section 74 of the CGST Act, 2017 on the same issue, as it amounts to abuse of the legal process. Further, the Department cannot raise the same demand twice on the same set of facts and cause of action - The show-cause notice culminating into impugned Order-in-originals are, on face of it, without jurisdiction and quashed and set aside – The petition is allowed
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