TaxTMI 
TaxTMI 
2026 (4) TMI 1335
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....oner submits that the date of the impugned order of adjudication has been erroneously stated as "February 3, 2025" instead of "January 3, 2025." 2. In my view, the aforesaid error is bona fide in nature. Accordingly, the application for amendment stands allowed, without insisting upon compliance with procedural formalities or technical requirements by the petitioner. 3. The learned Advocate-on-Record is granted liberty to effect the necessary correction in the date of the impugned order in the prayer portion, in accordance with law, within the course of this day. 4. Accordingly, CAN 1 of 2026 is disposed of. In Re.: WPA 13008 of 2025 5. By filing the present writ petition, the petitioners have challenged an adjudication order....
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....TC availed by the petitioners from such suppliers during the said periods was disallowed under the provisions of the State Goods and Services Tax Act, 2017. 8. It is also apparent that the suppliers covered in the impugned adjudication order dated January 3, 2025, substantially overlap with those considered in the adjudication orders dated December 31, 2020, passed by the State GST Authority for the aforesaid financial years. The report acknowledges that all the ab initio cancelled or non-existent suppliers are common to both sets of adjudication orders. 9. Learned counsel appearing on behalf of the Central GST Authority, however, submits that the petitioners failed to disclose or furnish copies of the show-cause notices and adjudicat....
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....llowed in cases where, after the commencement of an Inquiry or investigation by one authority, another inquiry 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 in....
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....lready the subject of inquiry or investigation by another authority, both authorities shall decide inter 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 sh....