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KANCO TEA AND INDUSTRIES LIMITED vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
A. Kanodia
P. Das
Res. Counsel
S. C. Keyal
B. Gogoi

Petitioner / Applicant

KANCO TEA AND INDUSTRIES LIMITED
Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Sep 10, 2024
Order No.

WP(C)/3712/2024

Citation

2024(9) TAXREPLY 11147
Original Order
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ORDER

ORDER Heard Mr. A. Kanodia, the learned counsel appearing on behalf of the Petitioner and Mr. S. C. Keyal, the learned Standing counsel appearing on behalf of the Respondent Nos. 1, 2, 3 and 4. I have also heard Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Respondent Nos. 5 and 6. 2. The Petitioner herein has challenged the summons dated 21.06.2024 and 05.07.2024 on the ground that the Respondent State Authorities have already made the investigation in respect to the transactions pertaining to M/s Ridhi Industries and M/s Amazonite Steel Private Ltd. and as such the Central Authorities i.e. the Respondent No.3 does not have the jurisdiction in view of Section 6(2) of the Central Goods and Service Tax, Act, 2017. 3. It is the specific case of the Petitioner that there cannot be two parallel proceedings. This Court vide an order dated 26.07.2024 had issued notice thereby asking the Respondent No.3 to apprise this Court as to whether the summons whi....

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