TaxTMI 
TaxTMI 
2026 (7) TMI 705
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.... substantial relief:- "A. A writ in the nature of mandamus or any other appropriate writ to quash and set-aside the impugned show cause notice dated 11.03.2025 issued by the Respondent no.1 (Annexure P-10) along with the commutations dated 22.07.2024 and 13.02.2025 (Annexure P-7 & Annexure P-8, respectively) as being arbitrary, illegal and without jurisdiction." 2. The issue involved in present case is no longer res integra, it has been settled by Apex Court in M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East & Anr., reported in AIR 2025 SC 3854 & (2025) SCC Online 1700, which lays down binding directions regarding the scope of 'initiation of proceedings', 'subject-matter', and the 'interrelationship between Ce....
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....liability, deficiency, or obligation arising from any particular contravention which the Department seeks to assess or recover. viii. Where any two proceedings initiated by the Department seek to assess or recover an identical or a partial overlap in the tax liability, deficiency or obligation arising from any particular contravention, the bar of Section 6(2)(b) would be immediately attracted. ix. Where the proceedings concern distinct infractions, the same would not constitute a "same subject matter" even if the tax liability, deficiency, or obligation is same or similar, and the bar under Section 6(2)(b) would not be attracted. x. The twofold test for determining whether a subject matter is "same" entails, first....
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....bearing in mind that action initiated by one authority ensures to benefit of all. d. If the claim of the taxable person regarding the overlap of inquiries is found untenable, and the investigations of the two authorities pertain to different "subject matters", an intimation to this effect, along with the reasons and a specification of the distinct subject matters, shall be immediately conveyed in writing to the taxable person. e. The taxing authorities are well within their rights to conduct an inquiry or investigation until it is ascertained that both authorities are examining the identical liability to be discharged, the same contravention alleged, or the issuance of a show cause notice. Any show cause notice issued in r....
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....rned High Court under Article 226 of the Constitution of India. i. At the same time, taxable persons shall ensure complete cooperation with the authorities. It is incumbent upon them to appear in response to a summons and/or reply to a notice." 3. In present case, the Additional Director, Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit, sent a communication of the Commissioner of CGST and Central Excise, Shimla Commissionerate, Shimla, on 24.11.2023 (Annexure P- 4) along with certain information regarding the business of the petitioner. 4. The Assistant Commissioner (Anti-Evasion), O/o Principal Commissioner, Central Goods & Services Tax Commissionerate, Shimla, sent a communication to the petiti....
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....d hereinabove. 12. In Armour Security (supra), particularly in para 96 & 97, it has been mandated by the Apex Court that where on the same subject matter no show cause notice has been issued, but various proceedings/summons/intimations have been issued, the concerned Authorities should decide about the Authority which shall proceed further in the issue involved, however, it is also mandate of the Apex Court in the said judgment that where Show Cause Notice (SCN) has been issued, the Authority, which has issued Show Cause Notice, shall have precedence to continue and complete the proceedings and all other proceeding shall follow the outcome of the proceedings initiated in furtherance to Show Cause Notice on the same subject matter. 13.....