Order dated 28 July 2025 
Parties: M/s. HM Leisure v. Assistant Commissioner of CGST, Div. 1 & 2 & Ors.]

Facts -

• The petitioner, M/s HM Leisure, approached the High Court challenging the initiation of GST proceedings by the Assistant Commissioner of CGST (Divisions 1 & 2). The proceedings relate to alleged non-compliance and demand notices issued under the GST Act. 
• The petitioner claimed that the actions of the department were procedurally flawed and sought interim protection to prevent coercive steps.

Issue -

• Whether the department’s actions in initiating GST proceedings against the petitioner are sustainable and whether interim relief can be granted pending adjudication?

Order -

• The division bench of the Hon’ble high court noted that If multiple show cause notices are issued and conferring jurisdiction on a plurality of officers on the same subject matter, it would result in chaos, harassment, contrary and conflicting decisions. 
• The show cause notice dated 03.08.2024 issued by DGGI for the same period and on same subject matter pending before the High Court of Karnataka (which includes turnover of Goa Branch), no adjudication should have been carried out by respondent no.1 as it would result in duplication of proceedings or multiplicity of proceedings on same issue for same period.
• Accordingly, the court ordered to quash the original order and Form DRC 07 along with consequential relief.