Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Delhi High Court
Where DGGI initiated proceedings for ITC fraud against multiple noticees including petitioner while a separate proceeding was initiated by State GST officer against petitioner for denial of ITC due to non-payment of tax by supplier, bar on parallel proceedings did not apply as proceedings addressed distinct subject matters; mere commonality in petitioner, period, or transactions was insufficient to constitute identity of subject matter. GST: In case of separate proceedings under central and state Act, subsequent conclusion of DGGI proceedings did not extinguish independent demand raised by State GST officer on separate statutory grounds; absence of recovery in DGGI proceedings did not retrospectively invalidate separate proceedings concerning short payment and ITC ineligibility. GST: In case of separate proceedings under central and state Act, where petitioner was only a co-noticee in DGGI proceedings and no penalty, tax, or interest was imposed on petitioner in that matter, proceedings by State GST officer for ame act would not attract bar against penalty, as protection applies only if prior penalty on petitioner for same act is established and shown
Delhi High Court
Where assessee registered under CGST and SGST claimed ITC on invoices from a supplier and State invoked Section 73 while Central authorities invoked Section 74, Central action based on distinct intelligence regarding bogus transactions was not barred by Section 6(2)(b) as two proceedings concerned different subject matter based on distinct investigative material; commonality of assessee and period or ITC amount was insufficient when assessee had different GSTINs
Gujarat High Court
Where consolidated demand covering July 2017 to November 2022 included financial years already under State GST proceedings for same liability and such overlap was admitted by respondents, statutory bar on parallel proceedings under section 6 applied, rendering consolidated order unsustainable and necessitating exclusion of overlapping years from fresh proceedings
Karnataka High Court
Where state GST initiated inquiry against a scrap trader for discrepancies and during pendency, central GST authority commenced a wider investigation and state inquiry was formally transferred, in view of fact that there was no identical liability or overlapping action and designated central authority was competent to proceed, parallel proceedings were not impermissible GST: Where petitioner challenged legality of arrest alleging non-furnishing of written grounds and lack of intimation to relatives, but records showed arrest memo was served with acknowledgment and intimation was given per Guidelines of GST Investigation Wing dated 13-01-2025, arrest action conformed to statutory parameters
Himachal Pradesh High Court
Where multiple authorities initiated proceedings on alleged fake ITC involving same subject matter against petitioner, once show cause notice was issued by designated authority, that authority had precedence to complete proceedings and actions of other authorities were to follow outcome of those SCN proceedings, ensuring single-stream adjudication without parallel inquiries