Order Date – 06 June 2025

Parties: Shivalik International Vs Joint Commissioner of State Tax and Excise-cum-Proper Officer & others

Facts –

• The Petitioner, Shivalik International, was subjected to parallel proceedings for the same cause, that too of the same year initiated by The Central GST Commissioner (under Section 67 of the CGST/HPGST Act), and The State Tax Authority, who also conducted a raid and sealed the premises.
• The petitioner challenged the summons, DRC-01A issued requiring the petitioner to appear in person,  Sealing of premises and blocking of Input Tax Credit.

Issue –

• Whether parallel proceedings for the same cause and assessment year by both the Central and State GST authorities are legally sustainable?

Order –

• The Divisional Bench of Hon’ble High Court observed that the petitioner cannot be made to face two parallel proceedings for the same cause, that too of the same year.
• Therefore, the court directed that it would only be the Commissioner, Central Goods and Service Tax, who would have the jurisdiction and who alone would have the authority to deal with the petitioner under Section 70 of the Act to take these proceedings to logical end. 
• However, at the same time, the State is also permitted to assist the said authority, but would not initiate any independent proceedings.
• The petition is disposed of.