TMI Blog2023 (6) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings on a subject matter, no proceedings shall be initiated by the proper officer under the WBGST Act on the same subject matter? HELD THAT:- Admittedly, in the instant case the DGGI, Kolkata Zonal Unit conducted searches and commenced the investigation as on 13.11.2018. It may be true that show cause notice was issued by the State Authority on 30th September, 2022 but the show cause notice issued by the Central Authority preceded the said show cause notice. Therefore, the assessee had filed a rectification application pointing out this fact and requesting that since the Central Authority has already issued the show cause notice dated 30th September, 2022, before the notice dated 30th November, 2022 issued by the State Authority, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be whether the appellants could be put on further condition after the appellants had paid 10% of the disputed tax while preferring an appeal before the first appellate authority. Under the Act any person aggrieved by the order passed by the first appellate authority, he is entitled to prefer an appeal to the Tribunal. However, the Tribunal is to be constituted which has necessitated the appellants to file the writ petition. 3. The issue involved in the writ petition is whether the State and the Central Authorities can proceed parallely with regard to the same set of facts and what would be the effect of Section 6(2)(b) the West Bengal Goods and Services Tax Act, 2017 which states that where a proper officer under the Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relying upon the said decision which was submitted that affidavit has been filed in the said writ petition by the Chairman of Central Board of Indirect Taxes and in the said affidavit it has been stated that no hardship is caused by the taxpayer due to non-formation of the GST Appellate Tribunal as the period of limitation for filing appeal to the Tribunal is extended by order dated 3rd December, 2019 so that the appeal can be filed within three months after constitution of Tribunal. Ultimately, the writ petitions were disposed of by the High Court of Bombay with the direction that the orders impugned therein will not be given effect to until two weeks after the period prescribed to file an appeal as per the circular dated 18th March, 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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