Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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HC held that while CGST/WBGST Act 2017 does not expressly prohibit simultaneous proceedings under Chapter XIII and XIV, registered taxable persons should not ordinarily be subjected to multiple enquiries by different authorities for identical periods without logical conclusion of initiated proceedings. Where State authorities had already commenced search and seizure proceedings under Section 67 and conducted audit with show cause notice under Section 65, Central Authority (DGGI) should be restricted from proceeding simultaneously for same periods. Court directed DGGI enquiry be limited to periods not already under State investigation, considering Section 65(7) provisions and preventing duplicative enforcement actions against taxpayer for same tax periods.
HC held that while CGST/WBGST Act 2017 does not expressly prohibit simultaneous proceedings under Chapter XIII and XIV, registered taxable persons should not ordinarily be subjected to multiple enquiries by different authorities for identical periods without logical conclusion of initiated proceedings. Where State authorities had already commenced search and seizure proceedings under Section 67 and conducted audit with show cause notice under Section 65, Central Authority (DGGI) should be restricted from proceeding simultaneously for same periods. Court directed DGGI enquiry be limited to periods not already under State investigation, considering Section 65(7) provisions and preventing duplicative enforcement actions against taxpayer for same tax periods.
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