State Authorities Cannot Issue SCN if Central Proceedings Are Ongoing Under GST

Baazar Style Retail Limited & Anr. Vs Deputy Commissioner of State Tax (Calcutta High Court) The Hon’ble Calcutta High Court in the case of Bazaar Style Retail Limited v. Deputy Commissioner of State Tax [WPA No. 16185 of 2024 dated August 19, 2024] set aside the Order and SCN issued by State Authority when SCN has already been issued by the Central Authorities by relying upon the provision of Section 6(2)(b) of the West Bengal Goods and Services Tax Act, 2017 (“the WBGST Act”). Facts: Bazaar Style Retail Limited (“the Petitioner”) filed a writ petition challenging Show Cause Not...