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NEERAJ JAIN vs. THE UNION OF INDIA
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
RAJIV ROY
Pet. Counsel
Alok Kumar Agrawal
K.n. Singh
Anshuman Singh
Res. Counsel
Vivek Prasad
Supragya
Sanjay Kumar

Petitioner / Applicant

NEERAJ JAIN
Respondent THE UNION OF INDIA
Court Patna High Court
State

Bihar

Date Oct 10, 2023
Order No.

Civil Writ Jurisdiction Case No. 7599 of 2023

Citation

2023(10) TAXREPLY 8134
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The petitioner herein, a resident of West Bengal is aggrieved with the notices issued by the 4th respondent, an officer authorized under the Central Goods and Services Tax Act and the notices issued by the 5th respondent, an officer under the State Goods and Services Tax Act produced respectively as Annexures 6 and 5; both of which are summons issued under Section 70 of the State and Central Goods and Services Tax Act, for procuring the presence of the noticee as a witness in the proceedings initiated. 2. The learned counsel for the petitioner specifically placed reliance on Section 6 of the Goods and Services Tax Act before us, to contend that there can be no proceedings initiated and continued simultaneously by the State and Central authorities. A Circular of the CBEC dated 05.10.2018, is also relied upon to further contend that, if a proceeding is initiated by one of the authorities; then the other authority though compe....

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