Dual Proceedings Illegal: HC Quashes State SCNs Following Prior Central GST Action

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

The Karnataka High Court recently delivered a split verdict in the case of Toyota Kirloskar Motor Pvt. Ltd. versus the Union of India, addressing the legality of Goods and Services Tax (GST) show cause notices issued by both Central and State GST authorities. The petitioner, Toyota Kirloskar Motor (TKM), had sought the quashing of multiple notices demanding input tax credit (ITC) along with interest and penalties.

Background of the Case

Toyota Kirloskar Motor, engaged in the ass

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