Parallel GST Proceedings & Credit Ledger Blocking; Case Resolved Post Consolidation

Prime Steel Industries Pvt. Ltd. Vs State of H.P and another (Himachal Pradesh High Court) Himachal Pradesh High Court has disposed of a petition filed by Prime Steel Industries Pvt. Ltd., which challenged the initiation of parallel proceedings by two different authorities under the Central Goods and Services Tax Act, 2017. The petitioner was aggrieved by summons issued by the Senior Intelligence Officer, DGGI, Meerut Zonal Unit (Respondent No. 2), and the subsequent blocking of its credit ledger on the GST Portal, while the Assistant Commissioner State Taxes and Excise (Respondent No. 1) had ...