2022 (3) TMI 43

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....Kumar Mazumder, Ld. A.S.G., Mr. Ajoy Kumar Singhania, Adv. for the respondent ORDER Affidavit-of-service be kept with the record. A pertinent question as to whether two parallel proceedings under CGST Act is maintainable in two places over the self-same incident and cause of action against the petitioner is in issue in the writ petition. The petitioner No.1 is a Private Limited Company and pet....

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....fice of the Superintendent of the Central Goods and Services Tax, Siliguri. It is alleged by the petitioners that on the self-same incident another summon was served upon the petitioners directing them to appear in the Office of the Directorate General of Goods and Services Tax, GST Bhawan at Kolkata. Two petitioners have raised question of assuming jurisdiction of Kolkata Unit of CGST in respect....