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Overlapping GST Jurisdiction: Bombay HC Directs Centre to Respect Section 6(2)(b) Bar for Covered Years
Case Law Details
- Case Name
- Ravi Steel Industries Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Ravi Steel Industries Vs Union of India (Bombay High Court)
The Bombay High Court addressed a petition filed by Ravi Steel Industries challenging a Show Cause Notice (SCN) dated August 6, 2024, and a preceding notice dated October 4, 2023, issued by Central GST Authorities. These notices proposed to deny the petitioner’s credit under the CGST Act for the period spanning 2017-2018 to 2022-2023.
The petitioner’s counsel argued that for the years 2017-2018 and 2018-2019, State GST Authorities had already initiated proceedings, which resulted in an adjudication order c...
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