Tripura High Court
Sri Shekhar Chandra Podder v. Union of India
Where department issued Demand-cum-Show Cause Notice and Order-in- Original for 2017-18 after expiry of five-year period from due date of furnishing annual return and without any notification extending limitation under Section 74 or Section 168A, such proceedings were without jurisdiction and contrary to law. GST: Where SGST authorities had already issued and dropped proceedings with respect to excess ITC availed for certain years and identical subject matter was included in respondent’s SCN and OIO, statutory bar under Section 6(2)(b) against parallel proceedings applied, making such notices and orders without jurisdiction to that extent. GST: Bar under Section 6(2)(b) applies only where CGST and SGST proceedings involve identical subject matter; where SGST proceedings concerned GSTR- 1B/GSTR-3B mismatch and CGST proceedings related to short payment of tax, parallel CGST action was valid