2026-VIL-534-HP
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SGST High Court Cases

GST - Parallel adjudicatory proceedings - Scope of Section 6(2)(b) of CGST Act, 2017 – Petitioner received show cause notices and intimation of liability notices from both the State Tax Authority and the Central GST Authority relating to denial of Input Tax Credit claims on purchases made from a supplier whose registration was subsequently cancelled - Whether parallel adjudicatory proceedings can be initiated by both Central and State GST authorities on the same subject matter concerning denial of ITC – HELD – The principles laid down by the Supreme Court in Armour Security case establishes that Section 6(2)(b) of the CGST Act bars the initiation of any proceedings on the same subject matter by different tax authorities. Once one authority initiates formal adjudicatory proceedings through a show cause notice, the other authority is prohibited from commencing parallel adjudicatory proceedings on identical tax liability or obligation. However, bona fide investigative steps such as summons remain permissible unless they result in parallel adjudication - The expression "initiation of proceedings" refers specifically to the formal commencement of adjudicatory proceedings through issuance of a show cause notice and does not encompass preliminary investigative actions - The petition is disposed of with directions that the petitioner file fresh responses before both the Central and State with all relevant documents supporting the ITC claim. The State Authority shall thereafter communicate with the Central Authority to verify the assessee's claim. Both authorities shall coordinate to determine which of them shall continue the adjudicatory proceedings on the same subject matter and ensure no parallel adjudication continues – The petition is disposed of
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