M/s United Bakers Cooperative Society Limited v. Assistant Commissioner of Central Tax (Court) & Ors.

Introduction

The petitioner challenged two separate Orders-in-Original dated 22.08.2025 and 13.11.2025, both pertaining to the same tax period (April 2021 to March 2022). The principal grievance was that the department had initiated parallel adjudication proceedings in violation of Section 6(2)(b) of the CGST Act, which prohibits initiation of proceedings by another tax authority on the same subject matter.