2026 (1) TMI 1430

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....mission. 3. The petitioner is before this Court against the impugned Order dated 17.03.2025 passed by the respondent, whereby the earlier Order dated 29.05.2024 came to be partly modified, taking note of the Central Authority's Order-In-Original No. 09/2024-GST, dated 19.04.2024. 4. As far as Order-In-Original No. 09/2024-GST is concerned, the dispute pertains to the alleged belated availment of Input Tax Credit under Section 16(4) of the respective GST Act. The petitioner has preferred an appeal against the said order before the Appellate Authority on 20.06.2024 and the same is pending consideration. 5. Prima facie, the issue, as far as Section 16(4) violation is concerned, stands covered by statutory intervention in view of inser....

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....quiry or investigation on the same subject-matter is initiated by a different authority. (a) Where a summons or a show-cause notice is issued by either the Central or the State tax authority to an assessee, the assessee is, in the first instance, obliged to comply by appearing and furnishing the requisite response, as the case may be. We say, so because, mere issuance of a summons does not enable either the issuing authority or the recipient to ascertain that proceedings have been initiated. (b) Where an assessee becomes aware that the matter being inquired into or investigated is already the subject of an inquiry or investigation by another authority, the assessee shall forthwith inform, in writing, the authority that has....

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....se which of them shall continue with the inquiry or investigation. In such a scenario the other authority shall duly forward all material and information relating to its inquiry or investigation into the matter to the authority designated to carry the inquiry or investigation to its logical conclusion. We say, so because, the taxable person except for being afforded the statutory protection from duplication of proceedings, otherwise has no locus to claim which authority should proceed with the inquiry or investigation in a particular matter. (g) However, where the authorities are unable to reach a decision as to which of them shall continue with the inquiry or investigation, then in such circumstances, the authority that first init....