Case Details: K.T. Saidalavi v. State Tax Officer - [2024] 168 taxmann.com 211 (Kerala)
Judiciary and Counsel Details
- Gopinath P., J.
- Meera V. Menon & K. Krishna, Advs. for the Petitioner.
- Sheela Devi I., SC, Central Board of Excise and Customs, Jagath N., CGC & Thushara James, Sr. Government Pleader for the Respondent.
Facts of the Case
In the present case, the CGST department had initiated enquiry regarding non-payment of GST and had directed the production of certain records. This was followed by summons issued under Section 70 of the CGST Act leading to the recording of certain statements. The petitioner filed writ petition to challenge the action by contending that State Authority had already initiated proceedings under Section 74 read with Section 122(1) of the CGST/SGST Acts.
High Court Held
The Honorable High Court noted that the term ‘initiation of any proceedings’ is a reference to the issuance of a notice under the provisions of the CGST/SGST Acts and the initiation of an enquiry or the issuance of summons under Section 70 of the CGST /SGST Acts cannot be deemed to be initiation of proceedings for the purpose of Section 6(2)(b) of the CGST/SGST Acts.
In the present case, the Central Authority had only initiated an enquiry and the proceedings were initiated by the State Authority by the issuance of notice under Section 74 of the CGST/SGST Acts. Therefore, it was held that the petitioner was not entitled to any relief and the writ petition was liable to be dismissed.
List of Cases Reviewed
- G.K Trading Company v. Union of India [2020 SCC OnLine All 1907] [Para 7] followed.
- Baibhaw Construction (P) Ltd. v. Union of India [2023] 156 taxmann.com 378 (Patna) [Para 7]
- Vipulchandra Purusottamdas Mahant Prop of Vaibhavi Construction v. Commissioner of State Tax [2023 SCC OnLine Guj 4923] [Para 7]
- Vivek Narsaria v. State of Jharkand [2024 SCC OnLine Jhar 50] [Para 7] distinguished.
List of Cases Referred to
- Baibhaw Construction (P.) Ltd. v. Union of India [2023] 156 taxmann.com 378/[2024] 101 GST 32/[2023] 79 GSTL 317 (Patna) (para 3)
- Vipulchandra Purusottamdas Mahant Prop of Vaibhavi Construction v. Commissioner of State Tax 2023 SCC OnLine Guj 4923 (para 3)
- Vivek Narsaria v. State of Jharkand 2024 SCC OnLine Jhar 50 (para 3)
- Sureshbhai Gadhecha v. State of Gujarat [2020] 114 taxmann.com 478/79 GST 33 (Gujarat) (para 3)
- RCI Industries and Technologies Ltd. v. Commissioner, DGST Delhi 2021 SCC OnLine Del 3450 (para 3)
- G.K Trading Company v. Union of India and others 2020 SCC OnLine All 1907 (para 4).
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