Raj Metal Industries Vs Union Of India
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- March 24, 2021
- Type:
- Writ Petition
- Members:
- Shekhar B. Saraf
Subject
When a proceeding has been initiated by the Central authorities, the State cannot step into the same.
Summary
As proceedings were pending under the CGST Act, no proceedings could have been initiated by the State GST. Sub-Section 2(b) of Section 6 of the West Bengal GST Act indicates that when a proceeding has been initiated by the Central authorities,…
Judgement
This is an application under Article 226 of the Constitution of India wherein the writ petitioners have challenged the vires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of the CGST Act/WBGST Act. The writ petitioners further challenge the actions initiated by the State GST authorities with respect to summons issued on October 19, 2020. The petitioners also challenge the blocking…