Kundlas Loh Udyog Vs State of H.P. & Anr. (Himachal Pradesh High Court)
Himachal Pradesh HC held that the State and Central Governments have been extended the same powers under the CGST and SGST Act and if one of the officers has already initiated proceedings, the same cannot be transferred to another. Such action, would be contrary to the provisions contained in Section 6(2)(b) of the Act.
Facts- The petitioner is a manufacturer and distributor of iron and steel. The petitioner had purchased raw material from different sellers. On 14.02.2024, the petitioner was issued summons under Section 70 of the HP-GST/CGST Act, 2017 by respondent No. 1 i.e. State of Himachal Pradesh through the Department of State Taxes & Excise and in the said summons the petitioner was asked to supply various documents to show the genuineness of the transactions with the suppliers.
Accordingly, the petitioner submitted all the documents as sought for by respondent No. 1, on 12.03.2024. Thereafter, on 16.03.2024, the petitioner was issued summons by respondent No. 2 i.e. Director General of Goods and Service Tax Intelligence, Rohtak, Haryana, regarding supplies made from the five suppliers.
According to the petitioner, proceedings qua the five suppliers had already been initiated by respondent No. 1 in accordance with the summons dated 14.02.2024 and the petitioner accordingly on 20.03.2024 sent an e-mail communication to respondent No. 2 informing that the documents qua the same had already been submitted to respondent No. 1.
