Tansam Engineering and Construction Company Vs Commissioner (Orissa High Court)
Orissa High Court held that initiation of proceedings on same subject matter under section 74 of the Goods and Services Tax Act by different tax administrations is not justifiable. Accordingly, subsequent proceedings initiated by Central Proper Officer not sustained.
Facts- The instant writ application has been filed questioning propriety, legality and tenability of Order-in-Original dated 30.01.2025 passed by the Assistant Commissioner, Rourkela-I Division having jurisdiction of Rourkela-II Circle, Sundargarh exercising power under Section 74 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 raising demands vide Summary of Order dated 31.01.2025 in Form GST DRC-07 pertaining to tax period from December, 2017 to March, 2018 and Summary of Order dated 31.01.2025 relating to tax period August, 2018.
Conclusion- Held that the initiation of proceedings on the same subject-matter under Section 74 of the GST Act by the Deputy Director, DGGI, Rourkela Regional Unit (Annexure-13) in pursuance of which the Assistant Commissioner, GST and Central Excise, Rourkela-I Division, Rourkela proceeded to pass Order-in-Original on 30.01.2025, Show Cause Notice dated 13.08.2021, being at a later point of time than the Show Cause Notices dated 02.07.2021 and 30.07.3021 issued by the Additional State Tax Officer, Rourkela-II Circle, Sundargarh, the initiation of proceeding by the Central Proper Officer cannot be sustained in view of provisions contained in Section 6(2)(b) of the GST Act and is liable to be quashed. This Court, therefore, does so.
