Huida Sanitaryware India (P) Limited Vs Deputy Commissioner of Central Tax
Date: September 18, 2024
Subject Matter
Simultaneous proceedings under both the CGST and State GST Acts regarding the same subject matter are impermissible
Summary
In this case, the petitioner challenged a show cause notice issued by the Central Goods and Services Tax (CGST) authorities on grounds that the issuance of the notice was barred by existing proceedings initiated by the Karnataka State GST Authorities…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs: a) Set aside / quash the impugned show cause notice dated 15.09.2022 issued by the 1st respondent under section 122 of the GST Act in SCN No. 06/2022-23/GST/AE-1 (DIN-20220957YU00006176C6 2530) as per Annexure-C by issuing a Writ of Certiorari or any other order or writ in the na…