Karnataka HC Quashes State GST Notice to Toyota Kirloskar Over Duplicate Proceedings

Toyota Kirloskar Auto Parts Pvt. Ltd. Vs Union of India (Karnataka High Court)

In a significant ruling for taxpayers, the Karnataka High Court has quashed a show cause notice issued by the State Goods and Services Tax (GST) authorities to Toyota Kirloskar Auto Parts Pvt. Ltd. The court found that the state’s action duplicated proceedings already initiated by Central GST authorities on the same matter, a practice barred under the GST Act. This decision reinforces the principle against parallel investigations by central and state tax department

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