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2023 (10) TMI 856 - HC - GSTJurisdiction - proper officer to issue summons and conduct inquiry - Seeking direction for inquiry to be proceeded with and summons issued by the other, directed to be stayed till the conclusion of the first of such initiated proceedings - inquiry conducted by a 'Proper Officer' as authorized under the Act, who is entitled to proceed under both the State and Central Goods and Services Tax enactments - Revenue seeks for continuation of the proceedings initiated by the various authorities. HELD THAT:- In the present case, there are, at present, proceedings initiated by the State Tax Authorities and the Central Tax Authorities and as we noticed, the first of such proceedings was initiated by the Central Tax Authority, having issued summons under Section 70 of the CGST Act. The proceeding issued by the Central Tax Authority is for the assessment years 2017-18 to 2021-22 while the State Tax Authority has initiated audit for the year 2017-18. In the present case, however, the proceedings are with respect to the same assessee and the proceedings initiated under the SGST Act is for a financial year for which proceedings have already been initiated by the 'Proper Officer' under the CGST Act. In such circumstances, going by Section 6, it is only proper that the State Tax Authority does not continue the proceeding and keep it in abeyance till the Central Tax Authority completes the proceedings, first initiated - hence it is directed that the proceedings to be continued as seen from Annexure-2 and 3, which was initiated by a summons under Section 70 of the CGST Act, 2017, as early as on 07.07.2021. The proceedings as initiated against Annexure-1 dated 04.02.2022 by the State Tax Authority, is at the notice stage and with respect to one of the years on which the Central Tax Authority has already initiated proceedings. Annexure-1, hence, shall be kept in abeyance. Petition allowed.
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