State Authorities cannot issue SCN and pass order thereof when Central Authorities has already initiated the proceedings under GST


Last updated: 11 January 2025

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Bazaar Style Retail Limited v. Deputy Commissioner of State Tax [WPA No. 16185 of 2024 dated August 19, 2024] set aside the Order and SCN issued by State Authority when SCN has already been issued by the Central Authorities by relying upon the provision of Section 6(2)(b) of the West Bengal Goods and Services Tax Act, 2017 ("the WBGST Act").

Citation :
WPA No. 16185 of 2024 dated August 19, 2024

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Bimal Jain
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