Section 6 of the CGST Act, 2017 — Parallel Investigation – The Petitioner challenged the impugned SCN dated 21.10.2022 on the ground that the same has been issued in violation of Section 6(2)(b) of the Act, as a similar SCN was issued by the Central Authority on 29.07.2022, involving the very same defects. The respondent submitted that once a detailed reply is sent by the petitioner stating their objections, the same will be considered by them on merits. If the defects are similar to the one mentioned in the SCN issued by the Central Authority, the said defects will be omitted and no proceedings will be initiated against the petitioner with regard to the defects which are already the subject matter of consideration by the Central Authority. The court observed that the petitioner will have to submit a detailed reply to the impugned SCN to the respondents to enable the respondents to consider the petitioner's grievance that no fresh proceedings can be initiated against them, in view of the fact that the Central Authority has already initiated action.

Held that:- The Hon’ble High Court directed the petitioner to submit a reply to the impugned show cause notice within a period of three weeks and on receipt of the said reply, the first respondent shall pass final orders on merits and in accordance with law, after giving due consideration to the objections, within a period of four weeks.