2025 (5) TMI 385 - HC - GST

Initiation of parallel proceedings by respondent No.1 as well as respondent No.2 by virtue of notice issued under Section 70 of the Central Goods and Services Tax Act 2017 - HELD THAT - The record reveals that respondent No.2 i.e. Senior Intelligence Officer DGGI Meerut Zonal Unit has now transferred the proceedings and the same are pending before the 1st respondent as is evident from letter dated 24.04.2025. Since the proceedings now stand transferred by respondent No.2 to respondent No.1 the instant petition has achieved its purpose and is disposed of accordingly. Petition disposed off.

Summary

The Himachal Pradesh High Court, through a bench comprising Hon'ble Justices Tarlok Singh Chauhan and Sushil Kukreja, addressed a petition challenging parallel proceedings initiated under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner sought a writ of mandamus to quash summons dated 13.12.2024 and the blocking of its credit ledger, contending these actions were "without jurisdiction and in the teeth of Section 6(2)(b) of the CGST Act."The Court directed the respondents to file affidavits clarifying their stance. Respondent No.1 (State tax authorities) disclosed that proceedings commenced earlier than those by Respondent No.2 (Senior Intelligence Officer, DGGI), and requested the petitioner allow Respondent No.1 to conclude the proceedings. Subsequently, Respondent No.2 transferred its proceedings to Respondent No.1, as confirmed by a letter dated 28.02.2025.The Court held that since the proceedings were consolidated before Respondent No.1, the petition had "achieved its purpose" and was disposed of accordingly. Regarding the blocked credit ledger, Respondent No.2 confirmed it had been unblocked following the transfer of investigation. The writ petition was thus disposed of with all pending applications.