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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
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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....