Orissa HC Quashes Central GST Demand Citing Prior State Audit

Bipin Kumar Agrawal Vs Commissioner CGST and Central Excise (Orissa High Court) Cuttack: The Orissa High Court has set aside a demand order issued by Central Goods and Services Tax (CGST) authorities, ruling that their initiation of proceedings was barred because State GST authorities had already concluded an audit on the same subject matter and for the same tax periods. The judgment highlights the principle under GST law aimed at preventing overlapping jurisdiction between Central and State tax administrations. The petitioner, Bipin Kumar Agrawal, challenged an order dated April 26, 2024, iss...