Proceedings initiated under SGST cannot be transferred to CGST: Himachal Pradesh HC

Kundlas Loh Udyog Vs State of H.P. & Anr. (Himachal Pradesh High Court)

Himachal Pradesh HC held that the State and Central Governments have been extended the same powers under the CGST and SGST Act and if one of the officers has already initiated proceedings, the same cannot be transferred to another. Such action, would be contrary to the provisions contained in Section 6(2)(b) of the Act.

Facts- The petitioner is a manufacturer and distributor of iron and steel. The petitioner had purchased raw material from different sellers. On 14.02.2024, the petiti

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