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of <h1>SGST proceedings under Section 70 barred where CGST issued prior show-cause notices under Section 6(2)(b) for 2021-22, 2022-23</h1> <h3>M/s Lotus Valley Resort Versus Union of India And 3 Others</h3> HC held that proceedings under Section 70 U.P. GST Act initiated by the SGST were barred because CGST officials had already issued the initial show-cause ... Initiation of proceeding against the petitioner u/s 70 U.P. Goods and Service Tax Act, 2017 - HELD THAT:- It appears that the initial SCN for the assessment year 2021-22 and 2022-23 have been issued by the Central Goods and Services Tax (CGST) Officials. Thus, it is clear that any proceedings initiated by the State Goods and Services Tax (SGST) for the same period would be barred under Section 6(2)(b) of the CGST Act. The order passed by the SGST dated 25.04.2025 is quashed and set aside - Petition disposed off. Writ petition under Article 226 challenged SGST proceedings and the order dated 25.04.2025 under Section 74(9) read with rule 142(5) U.P. GST Act for tax periods Oct 2021-Mar 2022 and Apr 2022-Mar 2023. The court found the initial show cause notices for those periods were issued by CGST officials and held that 'any proceedings initiated by the State Goods and Services Tax... for the same period would be barred under Section 6(2)(b) of the CGST Act.' Consequently the SGST order dated 25.04.2025 was quashed and set aside. SGST authorities were directed to 'hand over the entire documents/data of the petitioner' to CGST so CGST can complete the proceedings initiated by its show cause notice. It was clarified that SGST remains at liberty to continue any show cause notice issued for a different financial year. The writ petition was disposed of with these directions.
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