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of <h1>Section 73 GST Challenge: Court Grants Relief Against Parallel Proceedings by Tax Authorities Following Intelligence Directorate's Prior Investigation</h1> <h3>KAMLESHKUMAR SHYAMLAL SHAH Versus THE ASSISTANT COMMISSIONER GHATAK 23 (AHMEDABAD) & ORS</h3> The HC addressed a challenge to an order under Section 73 of Gujarat GST Act, where petitioner argued that respondent lacked jurisdiction since the ... Challenge to order issued under Section 73 of the Gujarat Goods and Services Tax Act, 2017 - jurisdiction to initiate the proceedings when the respondent No.3 has already initiated the same by issuing the notice in Form GST DRC-01A dated 05.12.2023 - HELD THAT:- Issue Notice, returnable on 05.12.2024. By way of ad-interim relief no coercive action shall be taken by the respondent Nos.1 and 2 against the petitioner qua the impugned order only. In the case before the Gujarat High Court, the petitioner, represented by Mr. Sahil J. Rao, challenged an order issued under Section 73 of the Gujarat Goods and Services Tax Act, 2017. The order was contested on the grounds that the Directorate General of GST Intelligence Unit had already initiated proceedings based on a search conducted in 2019. Mr. Rao argued that, according to Section 6(2)(b) of the GST Act, the respondent No.1 lacked jurisdiction to initiate proceedings since the Directorate had already issued a notice in Form GST DRC-01A on December 5, 2023. The court, acknowledging these arguments, issued a notice returnable by December 5, 2024, and granted ad-interim relief preventing any coercive action against the petitioner concerning the contested order. Direct service via e-mail was permitted.
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