SAINT-GOBAIN INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
SAINT-GOBAIN INDIA PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 4412 of 2024 dated 21.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 22 & 74
Decision : In favour of assessee
Transitional credit – Parallel proceedings – Carry forward of CENVAT credit in TRAN-1 – Issue already adjudicated by competent authority and pending in appeal – Fresh proceedings initiated under Section 74 by another authority on same subject matter – Petitioner objected citing duplication and lack of jurisdiction – Submissions ignored and order passed – Once issue already adjudicated initiation of parallel proceedings on same cause of action is without jurisdiction – Held: Order quashed – Rule made absolute.
Represented By:
Counsel for the Petitioner: Priyal M Parikh
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member