United Global Corporation Ltd. Vs Additional Director (directorate General of GST Intelligence) (Bombay High Court)
The Bombay High Court heard a writ petition challenging an order-in-original dated 29 January 2025 passed by the Central GST authorities. The petitioner contended that the Central authorities lacked jurisdiction to initiate proceedings or pass the impugned order because the State authorities had already initiated proceedings and passed orders for the assessment years 2017–18 and 2018–19. It was, however, not disputed that the State Government’s order did not cover the entire period for which the Central authorities had initiated proceedings. The respondent submitted that the scope of the Central proceedings was broader and not as restrictive as those initiated by the State authorities.
Read SC Interim order in this case: SC to Examine Whether Circulars Can Override Statutory Bar on Parallel GST Proceedings
After considering the submissions and examining the Supreme Court decision in M/s. Armour Security (India) Ltd., the High Court observed that several intricate issues would need to be examined to determine whether the principle laid down in that case applied to the present facts. The Court held that such an exercise would be more appropriately undertaken by the Appellate Authority.
Relying on its earlier decision in Oberoi Constructions Ltd. and the settled practice of exhaustion of alternate remedies, along with the exceptions recognised by the Supreme Court, the High Court found that no exceptional circumstances were made out to justify deviation from this principle. Consequently, the Court declined to entertain the writ petition.
