SCN Issued by SGST Dept. for Same Period and Subject Matter as Covered by SCN of CGST Dept. to Be Set Aside | HC

Case Details: Baazar Style Retail Ltd. v. Deputy Commissioner of State Tax - [2024] 166 taxmann.com 93 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Ankit Kanodia, Ms Megha Agarwal, Piyush Khaitan for the Petitioner.
• Anirban Ray, Ld. GP, Md. T.M. Siddiqui, Tanoy Chakraborty, D.Sahu, U.S. Bhattacharya, Tapan Bhanja for the Respondent.

Facts of the Case

In the present case, the petitioner has filed writ petition to challenge the show cause notice issued for the tax period from April 2018 to March 2019 and the adjudication order passed. It was contended that the Central authorities had previously initiated a proceeding by issuing a show cause-cum-demand notice in respect of the same tax period and subject matter and it had duly participated in the said proceeding.

High Court Held

The Honorable High Court noted that the Central authorities had already issued a show cause-cum-demand notice in respect of the period from March 2019 to May 2019. The Court also noted that the show cause notice issued by the State authorities was covering the same subject matter though partially and the same was issued in a composite manner. Therefore, it was held that the impugned show cause notice and order were to be set aside.