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        Case ID :
        GST

        HC allowed the petition and quashed the show-cause notice dated...

        Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 after the State Proper Officer had earlier commenced intelligence-based enforcement; summons under Section 70 did not amount to initiation of rival 'proceedings.' Consequently, the Central-originated proceedings are non est ab initio and the resultant order cannot be sustained. Petition allowed.

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