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SURESHBHAI GADHECHA PROPRIETOR OF M/S ANMOL TRADERS vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Sn Soparkar
Niyati K Shah
Res. Counsel
Government Pleader

Petitioner / Applicant

SURESHBHAI GADHECHA PROPRIETOR OF M/S ANMOL TRADERS
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 27, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 23279 of 2019

Citation

2019(12) TAXREPLY 1753
Original Order
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ORDER

1. Mr. S.N. Soparkar, Senior Advocate, learned counsel with Ms. Niyati Shah, learned advocate for the petitioner invited the attention of the court to the provisions of sections 5 and 6 of the Gujarat Goods and Services Tax Act, 2017. Referring to clause (b) of sub-section (2) of section 6 of the Gujarat Goods and Services Tax Act, it was pointed out that the same provides that where a proper officer under Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under that Act on the same subject matter. Reference was made to section 6 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”), to point out that clause (b) of sub-section (2) thereof is similarly worded and provides that where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no p....

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