TaxTMI 
TaxTMI 
2026 (5) TMI 352
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....os.1, 2 and 4. 2. Two adjudication orders, Orders-In-Original dated 22.08.2025 and 13.11.2025 covering the same tax period from April, 2021, to March, 2022, have been assailed primarily on the ground of overlapping on the subject matter. 3. On behalf of the petitioner, it has been contended that the first proceeding alleged short payment of tax in GSTR-3B when compared to GSTR-1 and imposition of liability. The second proceeding was initiated on the basis of scrutiny of the returns vide notice in Form GST ASMT10 dated 19.06.2025 and the petitioner filed its reply on 26.08.2025. After considering the petitioner's reply, the first charge relating to discrepancy between GSTR-1 vs. GSTR-3B was not proceeded in the show cause notice dated ....
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....tiated intelligence-based enforcement action. v. All actions that are initiated as a measure for probing an inquiry or gathering of evidence or information do not constitute "proceedings" within the meaning of Section 6(2)(b) of the CGST Act. vi. The expression "Initiation of any proceedings" occurring in Section 6(2)(b) refers to the formal commencement of adjudicatory proceedings by way of issuance of a show cause notice, and does not encompass the issuance of summons, or the conduct of any search, or seizure etc. vii. The expression "subject matter" refers to any tax liability, deficiency, or obligation arising from any particular contravention which the Department seeks to assess or recover. viii. Whe....
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....omes 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 initiated the subsequent inquiry or investigation. c. Upon receipt of such intimation from the assessee, the respective tax authorities shall communicate with each other to verify the veracity of the assessee's claim. We say, so as this course of action would obviate needless duplication of proceedings and ensure optimal utilization of the Department's time, effort, and resources, bearing in mind that action initiated by one authority enures to benefit of all. d. If the claim of the taxable person regarding the over....
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.... 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 initiated the inquiry or investigation shall be empowered to carry it to its logical conclusion, and the courts in such a case would be competent to pass an order for transferring the inquiry or investigation to that authority. h. If it is found that the authorities are not complying with these aforementioned guidelines, it shall be open to the taxable person to file a writ petition before the concerned High Court under Article 226 of the Constitution of India. i. At the same time, taxable persons shall ensure complete cooperation wi....