Held - Prima facie, the statute does not create any embargo on the authorities to proceed simultaneously under Chapter XIII and Chapter XIV of the said Act. However, at the same time, having regard to the special provision contained in Section 65(7) of the said Act and the respondent no.3 having conducted an audit and having issued a show cause, ordinarily, the registered taxable persons are not to be subjected to .....

Held - It is not in dispute that it was the Commissioner, Central Goods and Service Tax, who initiated the proceedings under Section 67 of the CGST/HPGST Act, 2017 prior in point of time and it is out of sheer ignorance of such proceedings that the Joint Commissioner, State Taxes and Excise-cum- Proper Officer also proceeded by not only carrying out the raid in the premises of the peti.....

Held - There is no ambiguity in the language of Section 6(2)(b) of the CGST/OGST Act, which bars initiation of proceeding by a proper officer under CGST Act where a proper officer under the State Goods and Services Act or the Union territory Goods and Services Tax Act has initiated proceeding on a subject matter.

The reason behind barring the initiation of proceeding on the same subject matter by the proper officer und.....

Held - We find that bare perusal of section 6 of the Act, especially Section 6(2)(b), when read with the Clarification dated 05.10.2018, further read with Clarification dated 22.06.2020, when read together, it clearly denotes and implies that it is a chain of a particular event happening under the Act and every & any enquiry/investigation carried out at the behest of any of the Department are interrelated.

We are little hesitant to a.....

Held - It may be noted that the communication dated 10.05.2023 was issued by the Anti-Evasion Department of the GST for limited inquiry in connection with irregular availment of ITC during the period 2018- 19 to 2022-23 under the CGST, 2017 and as such has required the petitioner to produce (i) Ledger of purchase and sales for period November, 18 to March, 2023, (ii) Ledger of ITC availed for period Nov 18 to Mar 2.....

Held - Along with the reply filed by respondent No.1 they have placed on record letter dated 02.02.2023, Annexure R1/1. 

In the afore-said document, i.e Annexure R-3/1, it is stated that the Deputy Excise & Taxation Commissioner (GST) has informed the Deputy Excise and Taxation Commissioner (ST) Gurugram (South) that investigation against M/s Sanraj Metal Pvt. Ltd. be transferred to the office of Directorate General of Goods and.....