High Court of Delhi
Shub Conductors LLP v. Joint Commissioner Central Tax Gst Delhi East Delhi
For revenue
W.P. (C) NO. 4126 OF 2025
High Court of Delhi
W.P. (C) NO. 4126 OF 2025
Where CGST authorities initiated proceedings and issued show cause notice before SGST authorities on same subject matter for overlapping periods, statutory bar on parallel proceedings under section 6(2)(b) was not attracted, and jurisdictional objection could not be a ground to bypass statutory appeal remedy, making writ interference unwarranted.
Where goods were seized without invoices during search and initial proceedings under section 67(7) were concluded with order dropping proceedings, a subsequent show cause notice under section 74, culminating in an order after investigation and reply, constituted a distinct proceeding, not a parallel adjudication of same subject matter, thus both orders were legally sustainable.
Where petitioner challenged proceedings under writ jurisdiction despite availability of undisputed statutory appeal under section 107, and no jurisdictional infirmity or violation of natural justice was found on objections raised under section 6(2)(b), writ remedy was declined as no ground existed to override efficacious appellate remedy, relegating petitioner to appeal process
Section 6, read with section 74, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017; Section 74, read with section 67, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017; Section 107 of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Article 226, read with Article 227, of Constitution of India, 1950
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
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Delhi High Court
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Delhi High Court
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