M/s LARSEN & TOURBO LIMITED v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Manindra Mohan Shrivastava, Chief Justice & Bhuwan Goyal, Justice
M/s LARSEN & TOURBO LIMITED
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 3348/2024 dated 05.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73
Decision : Interim
Writ Petition filed to challenge the notice issued by State Authorities under RGST Act, 2017 – Petitioner argued that the ITC claim for the same transaction and assessment period (July 2017 to March 2019) is already under consideration by the Central GST Authorities via a notice issued on 17.03.2022 under Section 73 of the CGST Act, 2017 – As per Section 6(2)(b) of the CGST Act and RGST Act, 2017, the subsequent notice by the State Authorities is barred – Held that – The Court restrained Respondents No. 2, 3 & 4 from proceeding further pursuant to the impugned show cause notice dated 31.01.2024 – The interim order will not affect Respondent No. 1 or the CGST Authorities from proceeding with the notice issued earlier on 17.03.2022 – Case is to be listed along with D.B. Civil Writ Petition No. 18618/2023 – Proceedings by the State Authorities under the impugned notice are stayed – CGST Authorities can proceed with their notice.
Represented By:
Counsel for the Petitioner: Pankaj Ghiya & Mayank Vyas
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