Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Upasna Agrawal
2 Dec 2024 3:00 PM IST
The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the same assessment...
The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action.
Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the same assessment year, 2017-18. It was argued that once State GST Authorities had completed assessment proceedings under Section 74, the Central GST Authorities could not have issued notice for the assessment year.
The Court observed that in case of the petitioner-assesee, assessment proceedings for all assessment years were carried out by the Central GST Authorities. It was only for the year 2017-18 that the State Authorities carried out and completed the proceedings. Thus, the Court directed the Central GST Authorities to continue with their proceedings for any assessment year except assessment year 2017-18.
The bench of Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit directed that
“The State GST is accordingly directed not to take any action for the years in which Central GST has already taken action.”
Accordingly, the writ petition was disposed of.
Case Title: M/S S. G. Plastic Industries v. Principal Commissioner, Central Goods And Services Tax And 2 Others [WRIT TAX No. - 1576 of 2024]
Counsel for Petitioner: Shubham Agrawal
Click Here To Read/Download The Order
