Allahabad HC directs State GST Dept Not to Act on Years Already Assessed by Central GST

S. G. Plastic Industries Vs Principal Commissioner (Allahabad High Court)

In the case of S.G. Plastic Industries vs. Principal Commissioner, the Allahabad High Court addressed a conflict where both State GST and Central GST authorities were conducting assessments for the same financial years. The petitioner argued that duplicate proceedings violated established procedures, particularly for the financial year 2017-18, which had already been assessed by the State GST authorities under Section 74 of the CGST Act.

Citing a 2018 circular, the Central GST authority conten

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