2023 (8) TMI 1033

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....dent/s : Mr. Vikash Kumar, SC 11 ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) 1. The above petitions are filed by the same assesse against two assessment periods; C.W.J.C. No. 3279 of 2023 with respect to the period July 2017 to March 2018 (2017-18) and C.W.J.C No. 3651 of 2023 with respect to the period April 2018 to March 2019 (2018-19). 2. The specific ground on which the petitioner has chosen to file the writ petitions, challenging the assessment order under Article 226 of the Constitution of India; despite existence of alternative remedies as provided under the Statute, is that the parallel proceedings initiated by the Central Tax Officer and the State Tax Officer cannot be sustained. 3. We need not look at merits o....

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.... Council, specified by notification. Sub-section (2) of Section 6 also provides that when any officer, under CGST Act, authorized as a Proper Officer, issues an order under the State Act, he shall also issue  an order under the Central Act, as per Clause (a). Clause (b) further provides that on such Proper Officers, under the Central Act, initiating any proceedings, no proceedings shall be initiated by the Proper Officer under the State Act. 6. The Central Board of Excise and Customs, by Annexure-5 notification, clarifies that both the Central and State Tax Authorities are authorized to initiate intelligence based enforcement action on the assessee irrespective of the administrative assignment of the assessee to any particular autho....

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....matter before the Central Authority and hence, he is precluded from agitating the cause properly before the State Tax Authorities. 10. In the present case, no such difficulty arises. The proceeding initiated by the Central Tax Authority and State Tax Authority are against different assessees. The notice issued, produced at Annexure-1, in both the writ petitions, is under Section 70 of the CGST Act, 2017, which is the power to summon persons to give evidence to produce documents and not for intelligence based enforcement action on the noticee, who is the petitioner herein. The summons requires the petitioner herein to produce documents or things detailed as 1, 2, 3, the last of which being the details of purchases made from one M/s D.S. B....