Tag: Proper Officer

Where proceedings are pending under SGST, CGST authorities cannot proceed with a Notice

Citation:

Rajesh Mittal Vs. Union of India – WP(C) No. 371 of 2024

High Court of Gujarat

[2024] 160 taxmann.com 49 (Gauhati)

Facts:

  1. Notice was issued in Form GST DRC-01A dated 29.11.2023 to the petitioner by SGST Authorities, alleging violation of Section 16(4) of the CGST Act – Input Tax Credit taken after the due date, i.e., 30th November (Due date for GSTR-3B for the month of September, prior to 1st October 2022)
  2. This was followed by Show Cause Notice dated 01.12.2023, to which the petitioner uploaded a reply on 31.12.2023.
  3. During these proceedings with SGST Authorities, another Show Cause Notice dated 27.12.2023 was issued by CGST Authorities on the same issue – alleged violation of Section 16(4) of the Act, for the same amount.

Arguments:

  1. The petitioner has submitted that Issue of SCN dated 27.12.2023 by CGST authorities during the pendency of SCN dated 01.12.2023 by SGST authorities is in violation of Section 6(2)(b) of CGST Act – Link Below contains Article on Section 6.
  2. Department has sought time to obtain instructions in this matter, since the petitioner has filed a representation before the CGST authorities.
  3. Department has also sought for listing on 07.02.2024.

Decision of the High Court:

  1. The Case is listed on 07.02.2024.
  2. Until the next date of listing, CGST authorities shall not proceed further in terms of SCN dated 27.12.2023.