TaxTMI 
TaxTMI 
2025 (8) TMI 558
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....on Board Sanjay K. Agrawal, J. 1. Invoking the writ appellate jurisdiction of this Court under Section 2(1) of the Chhattisgarh High Court (Appeal to Division Bench) Act, 2006, South Eastern Coalfields Limited (SECL) - the appellant herein, has preferred this writ appeal calling in question legality, validity and correctness of judgment & order dated 9-10-2023 passed by the learned Single Judge in W.P. (T) No.85/2023, by which its writ petition challenging the show cause notice dated 6th/16th January, 2023 issued by respondent No.2 herein under Section 73 of the Central Goods and Services Tax Act, 2017 (for short, 'the CGST Act') has been dismissed by the learned Single Judge holding that the writ appellant is at liberty to file reply....
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.... dated 13-4-2022 without specifying any reason whatsoever and without any adjudication at all. Pre-show cause notice under Rule 142 (1A) of the CGST Rules, 2017 was issued by respondent No.1 in Form GST DRC- 01A dated 7/9-12-2022 (Annexure P-6) and reply was submitted by the noticee/appellant herein on 14-12-2022 (Annexure P-7). Thereafter, show cause notice under Section 73 of the CGST Act was issued by respondent No.2 on 6/16-1-2023 (AnnexureP-8) along with letters; summons and the statement of Mr. Abhishek Anand, Manager (Finance), which was challenged in the writ petition and which was dismissed by the learned Single Judge leading to filing of this writ appeal. 4. Mr. Rajeev Agrawal, learned counsel appearing for the SECL/appellant h....
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....djudication by the State authorities as no reason whatsoever has been assigned for dropping the proceedings and the proceedings were dropped as similar proceedings were already initiated by the Central authorities on 27-8-2021. He would rely upon the decision of the Allahabad High Court in G.K. Trading Company (supra) and that of the Orissa High Court in the matter of Sonam Berlia v. State of Odisha 2021 (51) G.S.T.L. 25 (Ori.) in support of his contention and submit that the writ appeal deserves to be dismissed. 6. We have heard learned counsel for the parties and considered their rival submissions made herein-above and also went through the record with utmost circumspection. 7. In order to consider the plea raised at the Bar, it wou....
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....ction separately and cross-empowerment of both authorities is permitted under the scheme of the CGST Act. 9. Similarly, the Government of India has issued a circular dated 5-10-2018 clarifying that Central and State Tax are authorised to initiate intelligence based enforcement action on the entire taxpayer's base irrespective of the administrative assignment of the taxpayer to the authority and it has been further clarified that the authority which initiates such action is empowered to complete the entire process of investigation, issuance of show cause notice, adjudication, recovery, filing of appeal, etc. arising out of such action. 10. In G.K. Trading Company (supra), the Allahabad High Court has considered the meaning of "any proc....
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....UPGST Act has been initiated. " 11. As such, there must be some adjudication proceedings which may include assessment proceedings, proceedings for penalties, etc., proceedings for demands and recovery under Sections 73 and 74 of the CGST Act. 12. Turning to the facts of the present case, in the instant case, first proceeding has been initiated by the Central GST authorities on 27-8-2021 by conducting inspection under Section 67(1) of the CGST Act and thereafter, on 30-8-2021 memo was issued for payment of dues of CGST to the appellant assessee under Reverse Charge Mechanism (RCM) by the office of Principal Commissioner, CGST, Raipur to the extent of Rs. 1,20,09,15,450/- (total tax). Since the first proceeding has already been initiate....