Stay on further proceedings of summons issued by central tax authority as inquiry was carried out by the State Tax authority on same subject matter
Section 6 of the CGST Act, 2017—Parallel Investigation -- The petitioner challenging summons dated 30.03.2021 submitted that inquiry for the same period, i.e. financial year 2017-2018, was carried out by the State Tax authority and the same was closed. The petitioner counsel submitted that two SCNs 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 Tax Officer, Class II/AVATO, Ward 55, Zone 3, Delhi. He relied upon Section 6(2)(b) Act. The court observed that the petitioner has made out a prima facie case for wrongful assumption of jurisdiction.
Held that:- The Hon’ble High Court issued notice and listed the matter on 20.07.2021. Further directed that there will be a stay on further proceedings.
Stay on further proceedings of summons issued by central tax authority as inquiry was carried out by the State Tax authority on same subject matter
Section 6 of the CGST Act, 2017—Parallel Investigation -- The petitioner challenging summons dated 30.03.2021 submitted that inquiry for the same period, i.e. financial year 2017-2018, was carried out by the State Tax authority and the same was closed. The petitioner counsel submitted that two SCNs 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 Tax Officer, Class II/AVATO, Ward 55, Zone 3, Delhi. He relied upon Section 6(2)(b) Act. The court observed that the petitioner has made out a prima facie case for wrongful assumption of jurisdiction.
Held that:- The Hon’ble High Court issued notice and listed the matter on 20.07.2021. Further directed that there will be a stay on further proceedings.