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The HC held that proceedings under Section 6(2)(b) of the WBGST/CGST Act, 2017 bar initiation of multiple proceedings on the same subject matter by different authorities. The petitioner faced three separate proceedings by State authorities for tax periods 2018-2019, 2019-2020, and 2020-2021 under Section 73, addressing claims of exempted supply and alleged suppression of facts. Central authorities also initiated proceedings for 2018-2022 based on audit observations regarding suppression of taxable value and unreconciled turnover. The Court found no scope for further audit under Section 65, noting that notices under Section 73 were already issued under Section 65(7). Since the issues had been adjudicated by competent authorities, the HC allowed the petition, restraining any additional proceedings on the same subject matter.
The HC held that proceedings under Section 6(2)(b) of the WBGST/CGST Act, 2017 bar initiation of multiple proceedings on the same subject matter by different authorities. The petitioner faced three separate proceedings by State authorities for tax periods 2018-2019, 2019-2020, and 2020-2021 under Section 73, addressing claims of exempted supply and alleged suppression of facts. Central authorities also initiated proceedings for 2018-2022 based on audit observations regarding suppression of taxable value and unreconciled turnover. The Court found no scope for further audit under Section 65, noting that notices under Section 73 were already issued under Section 65(7). Since the issues had been adjudicated by competent authorities, the HC allowed the petition, restraining any additional proceedings on the same subject matter.
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