2025 (9) TMI 667

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....ajan, Saumitra Singh ORDER 1. Heard Shri Hari Om Ojha, learned counsel appearing on behalf of the petitioner, Shri Saumitra Singh, learned counsel appearing on behalf of respondent No.1 and Shri Ankur Agarwal, learned Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following pra....

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.... that the initial show cause notice for the assessment year 2021-22 and 2022-23 have been issued by the Central Goods and Services Tax (hereinafter referred to as 'CGST') Officials. 4. In light of the same, it is clear that any proceedings initiated by the State Goods and Services Tax (hereinafter referred to as 'SGST') for the same period would be barred under Section 6(2)(b) of ....