Ani Technologies Pvt. Ltd. Vs Additional Commissioner of Commercial Taxes and GST Officer (Orissa High Court)
Orissa High Court granted stay based on provisions covered u/s. section 6(2)(b) of the Odisha Goods and Services Tax Act, 2017 which states that proceedings already initiated under Central Goods and Services Tax Act cannot be initiated again under Odisha Goods and Services Tax Act.
Facts- Vide the present petition, the petitioner challenges show cause notice dated 12th September 2022 culminating in order dated 29th August 2024 containing aggregate demand of Rs. 16,08,870/-. Petitioner drew attention towards notice dated 31st March 2022 issued by Directorate General of GST Intelligence (DGGSTI) covering period 2019-20. The adjudication of the same is awaited before the Additional / Joint Commissioner of Central Goods and Services Tax, Office of the Principal Commissioner of Central Tax.
Petitioner contested that as per section 6(2)(b) of the Odisha Goods and Services Tax Act, 2017 where a proper officer under the Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.
Conclusion- Held that in the circumstances, petitioner’s reliance on clause (b) under sub-section (2) in section 6 renders prima facie satisfaction for staying, at this stage, impugned order till next date of hearing. Mr. Mishra protests on submission that no adjudication will be done pursuant to said show cause notice dated 31st March, 2022 issued by the Issuance of impugned show cause notice and order are the action taken pursuant to said show cause notice.
