#parallel proceedings

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GST demand on ITC reversal set aside as parallel proceedings by DGGI and jurisdictional officer were held impermissible

DLF Home Developers Limited v. Sales Tax Officer Class II, AVATO Ward 107, Special Zone-12, Delhi & Anr. Court: Delhi High CourtPetition: W.P.(C) 11052/2024Category of Dispute: Input Tax Credit – Reversal on non-business transactions and exempt suppliesDate of Judgment: 04 September 2024Relevant Provisions: Section 73 and Section 6(2)(b) of the CGST Act, 2017 Facts The petitioner, DLF Home…

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State restrained from parallel audit as CGST final report already settled tax liability for 2022–23

Case Details Case Title: Niraj Kumar Jaiswal v. Deputy Commissioner of State Tax, Bureau of Investigation (S.B.)/H.Q. & Ors. Court: Calcutta High Court Petition No.: W.P.A. 13835 of 2024 Judgment Date: 14 August 2024 Category of Dispute: Audit Proceedings / Parallel Proceedings Relevant Sections: Section 65(6) of CGST Act, 2017; Section 65 of WBGST Act, 2017 Facts (Paras 2–3) The…

State restrained from parallel audit as CGST final report already settled tax liability for 2022–23

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Writ appeal dismissed as Section 6(2)(b) CGST Act held not to bar Central GST proceedings after State GST closure without adjudication

Case Details Court: High Court of Chhattisgarh, Bilaspur Case No.: WA No. 494 of 2023 (arising from W.P.(T) No. 85/2023) Appellant: South Eastern Coalfields Limited (SECL) Respondents: Principal Commissioner, CGST Raipur & others Date of Judgment: 22 July 2025 Relevant Sections: Section 73, Section 67(1), Section 6(2)(b) of the CGST Act, 2017; Rule 142(1A) CGST Rules Category of Dispute:…

Writ appeal dismissed as Section 6(2)(b) CGST Act held not to bar Central GST proceedings after State GST closure without adjudication

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GST demand stayed as parallel proceedings for the same transactions with M/s R.J. Trading were found to duplicate liability already settled with Central authorities

Case Reference M/s Garg Sons Estate Promoters Pvt. Ltd. v. Commissioner of State Taxes & Excise and OthersHigh Court of Himachal PradeshCWP No. 804 of 2024Category of Dispute: Parallel proceedings / GST demand under Section 74Date of Judgment: 23.01.2024Relevant Provisions: Section 70, Section 74(1), Section 74(9) of CGST/HPGST Act, 2017 Facts (Paras 2–10) The petitioner, M/s Garg Sons Estate…

GST demand stayed as parallel proceedings for the same transactions with M/s R.J. Trading were found to duplicate liability already settled with Central authorities

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Parallel GST demand proceedings stayed as High Court found overlapping enquiries by State and Central authorities in fake ITC investigation

Case Summary M/s J.B. Rolling Mills Limited vs. State of H.P. & Ors., High Court of Himachal Pradesh, CWP No. 11075 of 2024, decided on 30.09.2024Category: Input Tax Credit – Parallel ProceedingsRelevant Section: Section 6(2)(b) of CGST Act, 2017; Circular D.O.F.No.CBEC/20043/01/2017-GST(Pt.) dated 05.10.2018 Facts (Paras 1–6) The petitioner, M/s J.B. Rolling Mills Limited, challenged a Show…

Parallel GST demand proceedings stayed as High Court found overlapping enquiries by State and Central authorities in fake ITC investigation

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Parallel GST proceedings quashed as DGGI transferred case to State authority; blocked ITC ledger ordered unblocked

Case Summary Case Title: M/s Prime Steel Industries Pvt. Ltd. v. State of Himachal Pradesh and anotherCourt: High Court of Himachal Pradesh, ShimlaPetition No.: CWP No.616 of 2025Category: Jurisdiction – Parallel Proceedings, Blocking of ITC LedgerDate of Judgment: 1st May, 2025Relevant Provisions: Section 6(2)(b) and Section 70 of the CGST Act, 2017; CGST/HPGST Rules, 2017 Facts (Paras 1–3) The…

Parallel GST proceedings quashed as DGGI transferred case to State authority; blocked ITC ledger ordered unblocked