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GST Parallel Proceedings Barred: HP HC Directs Authorities to Follow SC Guidelines
Case Law Details
- Case Name
- Saraswati Spinning and Weaving Mills Vs State of H.P. & others (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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Saraswati Spinning and Weaving Mills Vs State of H.P. & others (Himachal Pradesh High Court)
The petitioner filed a writ petition under Article 226 of the Constitution seeking quashing of multiple GST notices and orders, including DRC-01 show cause notices for the financial years 2019-20 and 2020-21 and an order dated 3.2.2025 communicated through DRC-07 dated 5.2.2025. The principal issue concerned the prohibition under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 against parallel adjudicatory proceedings on the same subject matter by Central and State GST authorities. ...
