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METALAX INDUSTRIES vs. GST OFFICER WARD 66 & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Vibhooti Malhotra
Bhuvesh Satija
Udit Sharma
Res. Counsel
Rajeev Aggarwal
Shubham Goel
Harpreet Singh

Petitioner / Applicant

METALAX INDUSTRIES

Respondent GST OFFICER WARD 66 & OTHERS
Court Delhi High Court
State

Delhi

Date Nov 26, 2024
Order No.

W. P. (C) 4710/2024 and CM APPL. 19286/2024 (Interim Relief), W. P. (C) 6915/2024 and CM APPL. 28763/2024 (Interim Relief)

Citation

2024(11) TAXREPLY 11771
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ORDER

ORDER 1. These two writ petitions which pertain to Financial Years [F.Y.] 2017-18 and 2018-19 impugn the proceedings initiated by the State Goods and Service Tax [SGST] authorities by issuance of the Show Cause Notices [SCN] which are impugned before us as also the final orders passed upon the culmination of those SCN proceedings. 2. The challenge essentially proceeds on the basis of Section 6 (2) (b) of the Central Goods and Services Tax Act, 2017 [CGST] in light of the SCN dated 31 August 2022 pertaining to the subject period and thus it being contended that once the said authority had commenced an investigation, it would be impermissible for the State GST authorities to examine the said period or to pass any order of assessment pursuant thereto. 3. Our attention was also drawn to the view that we had expressed in DLF Home Developers Limited vs. Sales Tax Officer Class II Avato Ward 107 Special Zone 12 Delhi & Anr. W.P.(....

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