Parallel GST Proceedings by different Wings of Same department for same Period not Permissible

R. P. Buildcon Private Limited & ANr. Vs Superintendent, CGST & CX (Calcutta High Court)

As could be seen from the records placed before this Court, we find that three wings of the same department are proceeding against the appellants for the very same period, i.e. financial years 2017- 2018, 2018-2019 and 2019-2020.

The learned Advocate for the appellants submitted that four issues were pointed out for the said period, out of which two issues as pointed out by the audit was accept

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