2025 (6) TMI 659 - HC - GST

Initiation of proceedings in which the show cause notice has been issued and the impugned order has been passed by the State - Section 6(2)(b) of the CGST Act 2017 as well as MGST Act 2017 - HELD THAT - In the case of this very Petitioner for an earlier period the Petitioner has approached this Court by filing Writ Petition No.3541 of 2024. In that Writ Petition this Court has issued Rule and granted interim relief. In these circumstances in this Petition also Rule issued. Respondents waive service - List the above Petition a/w Writ Petition No. 3541 of 2024 a/w other connected matters on 21st April 2024.

Summary

The Bombay High Court addressed whether State Authorities could initiate proceedings under Section 6(2)(b) of the CGST Act, 2017 and MGST Act, 2017, involving issuance of a show cause notice and passing of an impugned order by the State. The Court noted a related Writ Petition No. 3541 of 2024 filed by the same Petitioner, in which interim relief had been granted.Accordingly, the Court issued a Rule in the present Petition, directing the Respondents to file an affidavit in reply within four weeks and allowing the Petitioner to file a rejoinder within one week thereafter. Importantly, the Court granted interim relief restraining the Respondents "from taking any steps or proceedings in pursuance of and/or in furtherance of and/or in implementation of the Order in Form GST DRC-07 dated 23.08.2024" related to the Assessment Year 2019-20.The matter was adjourned for further hearing on 21st April, 2024. The order emphasized that a digitally signed copy would suffice for all concerned parties.