Whether Subject matter of the State GST proceedings and Central GST proceedings are identical involves factual examination and is not a pure question of law


Quick Summary
The Allahabad High Court has ruled that determining whether Central GST and State GST proceedings cover the same subject matter is a factual issue, not a pure question of law. Consequently, a writ petition challenging a Central GST order on these grounds was deemed not maintainable. The court advised the petitioner to pursue the matter through a statutory appeal.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of M/S Meerut Steels v. Union of India & Ors. [Writ Tax No. 1855 of 2025, order dated October 28, 2025] held that the question of jurisdictional overlap in parallel proceedings under Central GST and State GST Acts is not a pure question of law but involves factual adjudication, and therefore the writ petition challenging the Central GST order before the High Court is not maintainable. The Petitioner may raise the issue through statutory appeal.

Citation :
Writ Tax No. 1855 of 2025, order dated October 28, 202

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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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