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Issues: Whether the State authorities could sustain a show cause notice, adjudication order and demand for the same or substantially the same subject matter already covered by an earlier proceeding initiated by the Central authorities, in view of section 6(2)(b) of the WBGST Act, 2017.
Analysis: An earlier show cause-cum-demand notice had already been issued by the Central authorities for the relevant period and subject matter. The subsequent State notice, together with the adjudication order and demand, covered the same subject matter, at least in part, and had been issued in a composite manner. In these circumstances, and having regard to section 6(2)(b) of the WBGST Act, 2017, the later State action could not be sustained to the extent it overlapped with the earlier Central proceeding.
Conclusion: The State show cause notice, adjudication order and demand were set aside and quashed insofar as they related to the overlapping subject matter already covered by the Central proceeding.
Final Conclusion: The writ petition succeeded to the extent of quashing the impugned State proceedings on the ground of overlapping jurisdiction, while leaving open the State authorities' ability to proceed for any non-overlapping period or subject matter.
Ratio Decidendi: Where an earlier proceeding by one GST authority has already been initiated for the same subject matter, a later proceeding by the other authority cannot be sustained to the extent of overlap in view of section 6(2)(b) of the WBGST Act, 2017.
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