Overlapping GST proceedings and rectification remedies guide the petitioner to statutory relief instead of writ intervention.

Overlapping GST proceedings were examined in light of Section 6(2)(b) of the CGST Act, but the claimed identity of demand or relief in the second proceeding was not clearly established on the facts. The petitioner had not raised the alleged overlap before the proper officer during the second proceedings. The document also notes that Section 161 of the CGST Act provides a rectification mechanism for an error apparent on the record, and that the time to invoke that remedy had not expired. The matter was therefore left to the statutory remedies of rectification and appeal, with the merits kept open.

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Issues: Whether the writ petition should be entertained in a matter alleging overlapping GST proceedings and whether the petitioner should be relegated to the statutory remedy of rectification and appeal.

Analysis: The petitioner did not participate in the second proceedings to bring the alleged overlap to the notice of the proper officer. The overlap principle was considered in the context of Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, but the second requirement of identical demand or relief was not clearly shown on the facts. The Court also noted that Section 161 of the Central Goods and Services Tax Act, 2017 provides a statutory mechanism for rectification of an order or error apparent on the face of the record, and that the period for invoking that remedy had not expired. The Court therefore found it appropriate to leave the merits open and permit the petitioner to pursue rectification and the appellate remedy available in law.

Conclusion: The writ petition was not entertained on merits and the petitioner was left to pursue the available statutory remedies, including rectification and appeal.

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