Rajesh Mittal Vs Union of India
Date: January 24, 2024
Subject Matter
Central authorities cannot initiate proceedings when State GST Authority has already initiated proceedings on same subject matter
Summary
The petitioner, a registered assessee under the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017, was served with a notice alleging violation of Section 16(4) of the CGST Act, 2017, for wrongly availing Input Tax Credit…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. R.S. Mishra, learned counsel for the petitioner; Ms. K. Phukan, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2, 3 & 4; and Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department [SGST] for the respondent nos. 5 & 6. 2. The p…