Koenig Solutions Private Limited Vs Union Of India
Date: April 28, 2021
Subject Matter
There cannot be double proceedings by Central and State GST Officers. Matter stayed
Summary
The petitioner was issued two show cause notices, dated 12.11.2020 and 25.01.2021. The show-cause notice dated 12.11.2020 was issued by the Assistant Commissioner, Ward 55, Zone 3, Delhi, whereas show cause notice dated 25.01.2021 was issued by Sales…
CM APPL. 15430/2021 1. Allowed, subject to just exceptions. W.P.(C) 5040/2021 and CM APPL. 15429/2021 2. J.K. Mittal, learned Counsel, who appears on behalf of the petitioner, assails the impugned summons dated 30.03.2021, on several grounds. 2.1 Amongst other grounds, Mr. Mittal says, the summons have been issued without jurisdiction, inasmuch as inquiry for the same period, i.e., financial year…