M/s MAA JAGDAMBE ENGINEERING WORKS v. COMMISSIONER OF TRADE & TAXES & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s MAA JAGDAMBE ENGINEERING WORKS
v.
COMMISSIONER OF TRADE & TAXES & ORS.
W.P.(C) 3635/2026 & CM APPL. 17745/2026 dated 02.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 6, 73 & 74
Decision : In favour of assessee
Demand – Overlapping proceedings – SGST authority proceeded under section 74 despite prior CGST SCN under section 74 covering overlapping entities for FY 2020-21 to 2022-23 – Petitioner objected under section 6 CGST embargo; ignored – Petitioner contended CGST SCN prior, jurisdiction barred for overlap – Held: Court held portal access available to both authorities and section 6 mandates priority to prior CGST proceedings – Order quashed – SGST SCN kept in abeyance- CGST to adjudicate within 4 months – SGST to revisit post-order.
Represented By:
Counsel for the Petitioner: Anurag Kishore, (AOR) with Ritika Srivastava, Lakhan Kr. Mishra, Advocates
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