State GST Department not empowered to initiate proceedings when Central GST Department has already initiated the proceedings on same subject matter

Last updated: 27 November 2024

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Quick Summary

The Calcutta High Court has ruled that the State GST Department cannot initiate proceedings if the Central GST Department has already begun action on the same subject matter. This decision was based on Section 6(2)(b) of the West Bengal Goods and Services Tax Act, 2017. The court set aside the State GST Department's notice and order because the Central GST Department had already issued a show cause notice for the same period and issue.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Baazar Style Retail Ltd. v. Deputy Commissioner of State Tax [W.P.A. No. 16185 of 2024 dated August 19, 2024] set aside the order and notice issued by the State GST Department when proceedings have already been initiated by the Central GST Department by relying upon the provision of Section 6(2)(b) of the West Bengal Goods and Services Tax Act, 2017 ("the WBGST Act").

Citation :
W.P.A. No. 16185 of 2024 dated August 19, 2024

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Attached File : 671907_5796_baazar_style_retail_ltd_.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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