State & Central Tax Authorities Cannot Conduct GST Assessment for Same Tax Period

S. G. Plastic Industries Vs Principal Commissioner (Allahabad High Court) In S.G. Plastic Industries v. Principal Commissioner [Allahabad High Court, Order dated October 18, 2024], the Court addressed the issue of overlapping jurisdiction between State GST and Central GST authorities. The petitioner challenged simultaneous assessments by both authorities for the same financial years, particularly 2017-18. The petitioner argued that the State GST authority had already completed its assessment for 2017-18 under Section 74 of the CGST Act, and therefore, the Central GST authority could not initia...