Oct 27, 2025
Dual GST proceedings held impermissible — Audit by State authority bars parallel demand by Central authority on same subject matter
Case Reference:Bipin Kumar Agrawal v. The Commissioner, CGST and Central Excise, Rourkela & OthersHigh Court of Orissa at CuttackW.P.(C) No. 20151 of 2024Category: Dual Proceedings – Audit and Demand under GSTDate of Judgment: 24 February 2025Relevant Sections: Sections 6(2)(b), 61, 65, 70, and 74 of the CGST/OGST Acts, 2017 Facts (Paras 1–5): The petitioner, Bipin Kumar Agrawal, challenged the…