The Patna High Court to hear on the issue of whether central GST and state GST dept. can simultaneously initiate proceedings on the same subject-matter in the month of April 2025.
The bench of Justice Raja Basu Chowdhury has restrained the GST department to undertake any no coercive steps against the petitioner/assessee.
The petitioner/assessee, R.K. Enterprise has challenged the initiation of proceedings both by the State authorities and as also by the Central authorities, claiming that the same to be covered by the same subject-matter, and the consequential orders passed thereon by the Central authorities on 8th October, 2024 passed under the CGST Act, 2017 and the order dated 1st July, 2024 passed by the State Authorities under the WBGST Act, 2017, the instant writ petition has been filed.
The court, while noting that the subsequent order passed by the State authorities covers the portion of the self-same tax period and same subject-matter which form the subject-matter of adjudication made by the Central authorities on 24th October, 2024, opined that the writ petition should be heard.
Case Details
Case Title: M/s R.K. Enterprise Vs. Union of India & Ors.
Case No.: WPA 825 of 2025
Date: 05/03/2025
Counsel For Petitioner: Mr. Bharat Raichandani
Counsel For Respondent: A. Roy
