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S.G. PLASTIC INDUSTRIES vs. PRINCIPAL COMMISSIONER & OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
VIPIN CHANDRA DIXIT
Pet. Counsel
Shubham Agrawal
Res. Counsel
Dhananjay Awasthi
C.s.c.

Petitioner / Applicant

S.G. PLASTIC INDUSTRIES

Respondent PRINCIPAL COMMISSIONER & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 18, 2024
Order No.

Writ Tax No. - 1576 of 2024

Citation

2024(10) TAXREPLY 11329
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ORDER

ORDER 1. Heard learned counsel appearing for the petitioner and learned counsel appearing for the respondents. 2. The issue in this writ petition is that both the State GST Authorities and Central GST Authorities are proceeding against the petitioner with regard to the same assessment years. 3. Counsel on behalf of petitioner submits that the respondent no.3 being State GST has already completed assessment under Section 74 for the Financial Year 2017-2018. He further submits that both the authorities cannot carry out assessment for the same assessment years. A composite show cause notice has been issued for the Financial Years 2017-18 and 2023-2024 by the Central GST Authority. 4. Counsel on behalf of Central GST Authority relied on a circular dated 15th October, 2018 to counter this argument that the authority that initiates action should be allowed to complete the entire process of investigation. 5. It is clear from the factual matrix that Financial Year 2017-1....

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