TaxTMI 
TaxTMI 
2026 (1) TMI 81
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.... of adjudication passed under section 73(9) of the Act dated 08.02.2024 issued by the Respondent No. 2 herein marked as Annexure-B1. iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the summary of order in form GST DRC-07 dated 08.02.2024 passed by the Respondent No. 2 herein marked as Annexure - B2. v) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity" 2. Heard learned counsel for the petitioner, learned counsel for respondent No. 1 and learned HCGP for respondent No. 2 and perused the material on record. 3. A perusal of the material on record will indicate that the Central GST Department initiated proceedings against the petitioner vide show-cause notice dated 19.10.2020 subsequent to which the State GST authorities issued summons dated 23.08.2023 and initiation dated 07.09.2023 subsequent to which a show-cause notice dated 19.12.2023 was issued by the State GST authorities stating that since the petitioner had filed GSTR-3B belatedly, he was eligible to claim input tax credit for the year 2018-19 and therefore issued another show cause notice dated 02.0....
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....proper officer issues an order under this Act, he shall also issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax; (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act." 6. A bare/plain perusal of the aforesaid provisions will clearly indicates that where proceedings have already been initiated by the CGST Authorities, the State GST Authorities would not have jurisdiction or authority of law to initiate parallel/dual pr....
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....petitioner is registered under the Central Goods and Services Act, 2017 (CGST Act) and the respondent Nos. 1, 3 and 4 are the CGST authorities in the present petition. So also, respondent Nos. 2, 5, 6 and 7 are the State GST Authorities under the Karnataka Goods and Services Act, 2017 (KGST Act). The petitioner seeks quashing of the impugned Show Cause Notice at Annexure-B dated 27.09.2023 issued by Central GST Authorities as well as the impugned Show Cause Notices at Annexures-A and Al both dated 05.08.2023 and also the impugned Show Cause Notice at Annexure-A2 dated 06.10.2023, all having been issued by the State GST authorities and for other reliefs. 3. The respondents have filed their statement of objections and have contested the petition. 4. Heard learned counsels for the parties and perused the material on record. 5. In addition to reiterating the various contentions urged in this petition and referring to the material on record, the learned counsel for the petitioner invited my attention to the impugned Show Cause Notices dated 05.08.2023 at Annexures-A and Al and impugned Show Cause Notice dated 06.10.2023 at Annexure - A2 issued by the State GST....
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....er in accordance with law. 9. A perusal of the material on record and the submissions made by both sides will clearly indicate that prior to the State GST Authorities issuing the impugned Show Cause Notices at Annexures-A, A1 and A2 is concerned, the Central GST Authorities had already initiated proceedings as against the petitioner and consequently, in the light of Section 6(2)(b) of the KGST Act, 2017 which contemplates a complete bar / embargo on the State GST Authorities to initiate proceedings in a situation where the Central GST Authorities had already initiated proceedings as against the petitioner in respect of the same subject matter. I am of the considered view that the impugned Show Cause Notices at Annexures-A, A1 and A2 are clearly illegal, arbitrary and without jurisdiction or authority of law and contrary to the aforesaid statutory provisions and the same deserve to be quashed. 10. Insofar as challenge to the impugned Show Cause Notice at Annexure - B dated 27.09.2023 issued by the respondent Nos. 1, 3 and 4, Central - GST Authorities is concerned, the decision of this court in the case of M/s. Bosch Ltd. V. State of Karnataka & Ors., supra, read wi....
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.... to be issued by the recipient of the supplies in accordance with section 31(3)(f) of CGST Act, the relevant financial year for calculation of time limit for availment of input tax credit under the provisions of section 16(4) of CGST Act will be the financial year in which the invoice has been issued by the recipient under section 31(3)(f) of CGST Act, subject to payment of tax on the said supply by the recipient and fulfilment of other conditions and restrictions of section 16 and 17 of CGST Act. In case, the recipient issues the invoice after the time of supply of the said supply and pays tax accordingly, he will be required to pay interest on such delayed payment of tax. Further, in cases of such delayed issuance of invoice by the recipient, he may also be liable to penal action under the provisions of Section 122 of CGST Act." 6. As can be seen from paragraph Nos.2.5, 2.6 and 2.7, the petitioner would be entitled to availment of ITC and cannot be deprived of the same or fastened with liability to pay interest on account of his claim having been filed belatedly as can be seen from the circular. The aforesaid circular completely supports the claim of the petitioner espec....
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....n this petition, petitioner seeks the following reliefs: a) Set aside / quash the impugned show cause notice dated 15.09.2022 issued by the 1st respondent under section 122 of the GST Act in SCN No. 06/2022-23/GST/AE-1 (DIN-20220957YU00006176C6 2530) as per Annexure-C by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and consequently quash the entire proceedings. b) To grant any other relief/(s) this Hon'ble Court deems fit and proper in the facts and circumstances of the case. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 11.08.2020, Karnataka State GST Authorities initiated proceedings by invoking Section 70 of the KGST Act against the petitioner, which ultimately culminated in the adjudication order dated 09.11.2022 under Section 73(1) of the KGST Act. In the meanwhile, respondent Nos. 1 and 2/CGST Authorities also initiated penalty proceedings under Section 122 of the CGST Act in relation to the very same subject matter comprising of the transactions between t....
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.... under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act." 8. A plain reading of the aforesaid provision will indicate that when once proceedings have been initiated under KGST Act which culminated in the adjudication order, parallel/dual proceedings under CGST Act sought to be initiated by issuing Show Cause Notice under Section 122 of the CGST Act, are clearly barred and impermissible in law and impugned Show Cause Notice deserves to be quashed on this ground alone. 9. It is also relevant to note Section 74(11) of the CGST Act, which reads as under: "74 (11) Where any person served with an order issued under sub-section (9) pays the tax along with interest payable thereon under section 50 an....
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....Petitioner along with interest and penalty; b) Hold that the Petitioner has rightly availed input tax credit of Rs.1,30,28,404/- in respect of the IGST paid on manpower supply services received by the petitioner during the period April 2019 to November 2022. c) Hold that the Respondent No.3 has arbitrarily issued the impugned Show Cause Notice No. 18/2023-24 ADC dated 28.09.2023 enclosed at Annexure - A by erroneously invoking Section 74 of the CGST Act, 2017 / KGST Act, 2017; d) Pass such further order(s) and other reliefs as the nature and circumstances of the case may require. 2. The petitioner is involved in the business of providing goods, transport agency services for completely built units and knocked down parts of motor vehicles in different routes throughout India and is registered under the Karnataka Goods and Services Act, 2017 (for short, `KGST Act'). 3. The respondents are the Central GST Authorities under CGST Act. The petitioner seeks quashing of the impugned Show Cause Notice at Annexure-A dated 28.09.2023 issued by the respondent No.3 and for other reliefs. 4. Heard learned counsel for the petitioner and lea....
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....y along with necessary documents to the impugned Show Cause Notice at Annexure-A, the concerned respondents would consider the same and proceed further in accordance with law. 11. A perusal of the material on record and the submissions made by both sides will clearly indicate that prior to issuance of the impugned Show Cause Notice dated 28.09.2023 at Annexure-A, the State GST Authorities had already initiated proceedings as against the petitioner proposing to demand IGST and consequently, in light of Section 6(2)(b) of the CGST Act, 2017, which contemplates a complete bar / embargo on the Central GST Authorities to initiate proceedings in a situation where the State GST Authorities had already initiate proceedings as against the petitioner on the same subject matter, I am of the considered view that the impugned Show Cause Notice at Annexure-A to extent of demand of IGST of Rs.1,68,04,057/- along with interest in the light of Section 6(2)(b) of the CGST Act, 2017 deserves to be quashed. 12. With regard to the denial of input tax credit on the alleged violation of Section 16(4) of the CGST Act, 2017, the issue is covered by the judgment of this Court in the case o....