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
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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Bimal Jain
Published in GST
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