State GST Dept. Cannot Act if Central GST Dept. Has Initiated Proceedings on Same Matter

Baazar Style Retail Limited & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court) State GST Department not empowered to initiate proceedings when Central GST Department has already initiated the proceedings on same subject matter Summary: In the case of Baazar Style Retail Ltd. v. Deputy Commissioner of State Tax (W.P.A. No. 16185 of 2024), the Calcutta High Court addressed the issue of whether the State GST Department is empowered to initiate proceedings when the Central GST Department has already taken action on the same subject matter. The petitioner, Baazar Style Retail Ltd....