2026-VIL-1083-DEL
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SGST High Court Cases

GST – Concurrent jurisdiction and parallel proceedings – Investigation into fraudulent availment of Input Tax Credit on invoices without corresponding actual supply of goods – State GST authorities initiated proceedings under Section 73 of DGST Act, which resulted in orders. Simultaneously, Central tax authorities (DGGI/DZU) initiated parallel proceedings under Section 74 of CGST Act for the same period and subject matter - Whether Central authorities' proceedings are barred by Section 6(2)(b) of CGST Act which provides for embargo on parallel proceedings when the subject matter is the same - HELD - The proceedings initiated by both State and Central authorities relate to the same subject matter and concern fraudulent availment of ITC for the identical assessment period. However, the position as on date is materially different from the position which existed when the writ petition was instituted. The challenge is no longer confined to a SCN. An Order-in-Original has since been passed determining the liability of the Petitioner. Once an Order-in-Original has been passed, the petitioner has an adequate statutory remedy of appeal under Section 107 of CGST Act - The High Court should not exercise extraordinary writ jurisdiction in such circumstances as the petitioner is not left without remedy - The question whether the two sets of proceedings concern the “same subject matter” within the meaning of Section 6(2)(b) of the CGST Act would require factual examination – Further, the issue regarding applicability of Section 6(2)(b) embargo on concurrent jurisdiction becomes academic when a substantive order has been passed and statutory appeal remedy is available – The mere fact that the Writ Petition had been instituted before the passing of the Order-in-Original would not require this Court to adjudicate the challenge to the Order-in-Original in the first instance, particularly when the statutory appellate mechanism is available after the adjudication order has been passed - The petitioner must pursue the statutory remedy of appeal rather than writ jurisdiction. The writ petition is dismissed and petitioner is relegated to statutory remedy
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