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of <h1>Central GST Can Probe Further, but 2017-18 Off Limits; State GST Restricted on Overlapping Cases.</h1> <h3>M/s S.G. Plastic Industries Versus Principal Commissioner, Central Goods And Services Tax And 2 Others</h3> The HC of Allahabad ruled that the Central GST Authorities may continue their investigation, excluding the year 2017-18, which was completed by the State ... Parallel proceedings - both the State GST Authorities and Central GST Authorities are proceeding against the petitioner with regard to the same assessment years - HELD THAT:- It is clear from the factual matrix that Financial Year 2017-18, the actions were initiated by the respondent no.3 while for the remaining years the action was first initiated by the Central GST. In light of the same, the Central GST is directed to continue with its investigation with regard to the show cause notice given to them except for the Financial Year 2017-18, which has already been completed by the State GST. Petition disposed off. The High Court of Allahabad heard a case where State GST and Central GST Authorities were both proceeding against the petitioner for the same assessment years. The Central GST is directed to continue its investigation except for the year 2017-18 already completed by State GST. State GST is directed not to take action for years where Central GST has already acted. The writ petition is disposed of.
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