CGST Dept. Has Authority of Law to Issue SCN on Same Issue on Which SGST Dept. Already Initiated & Dropped Proceedings | HC

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duplicate tax notice

Case Details: South Eastern Coalfields Ltd. v. Principal Commissioner, CGST - [2023] 156 taxmann.com 166 (Chhattisgarh)

Judiciary and Counsel Details

    • Rakesh Mohan Pandey, J.
    • Rajeev Kumar Agrawal & Pankaj Agrawal, Advs. for the Petitioner.
    • A.S. Kachhawaha, Adv. & Ms Hamida Siddiqui, Dy. A.G. for the Respondent.

Facts of the Case

The petitioner was a Public Sector Undertaking and it received a show cause notice (SCN) by State Tax Authority which was dropped. Thereafter, Central Tax authority issued another notice for same period on same issue under Section 73 of CGST Act. It filed writ petition and challenged the notice by contending that there was no occasion or reason to issue another notice making same averments and allegations.

High Court Held

The Honorable High Court noted that the Central Tax Authority issued notice on the ground that earlier enquiry or scrutiny was not conducted properly. The Court further noted that the petitioner would have a remedy to file reply to the SCN and there was not a case where the principle of natural justice of the petitioner had been violated or the proceedings were without jurisdiction. Therefore, the Court held that there was no need for interference and petition was liable to be dismissed.

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