Prabhjot Singh Vs Union of India & Anr (Punjab and Haryana High Court)
The writ petition sought quashing of recovery notices dated 26.09.2024 and 17.03.2025 issued for recovery of government dues amounting to ₹2,21,49,685/-, arising from an adjudication order dated 10.05.2022 passed in Form GST MOV-11. The petitioner also challenged the adjudication order itself and the earlier show cause notice dated 07.07.2021. The adjudication order had confirmed tax demand along with an equal amount of penalty and was upheld by the Joint Commissioner (Appeals) on 07.12.2023.
The petitioner contended that after issuance of GST-MOV-09 on 07.07.2021, the Principal Secretary, Customs and Central Excise Department, by communication dated 13.07.2021, directed the CGST Department to hand over the case and confiscated goods to the Customs Department for action under the Customs Act, 1962. It was stated that Customs authorities took over the case and goods in June 2021, initiated criminal proceedings, and arrested the petitioner on 12.01.2022, following which he was granted default bail on 15.03.2022. On this basis, it was argued that parallel proceedings by CGST and Customs authorities amounted to illegal, arbitrary action and double jeopardy.
The respondents opposed the petition, pointing out that the statutory appeal filed by the petitioner under Section 107 of the CGST Act against the adjudication order had already been dismissed on 07.12.2023, a fact not disclosed in the writ petition. It was also submitted that the adjudication authority had specifically addressed the issues raised, and the petitioner had not challenged the appellate order thereafter.
