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No Bar Without Adjudication: Chhattisgarh HC Upholds Central GST Notice Despite State GST Closure

Case Law Details

Case Name
South Eastern Coalfields Limited Vs Principal Commissioner CGST (Chhattisgarh High Court)
Date of Judgement/Order
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South Eastern Coalfields Limited Vs Principal Commissioner CGST (Chhattisgarh High Court) Central GST Show Cause Notice Upheld: Chhattisgarh HC Clarifies Scope of Section 6(2)(b) – No Bar Without Adjudication; Chhattisgarh HC: Central GST Can Proceed Even If State GST Under Same Matter Closed; Chhattisgarh HC Clarifies: Intelligence‑Based State GST Notices Don’t Bar Central Action In South Eastern Coalfields Limited vs. Principal Commissioner, CGST, Raipur & Ors. [2025-VIL-805-CHG], the Chhattisgarh High Court dismissed the writ appeal challenging a show cause notice issued by the C...
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