Ms Red Fox Hotel Dehradun vs. Deputy Commissioner Sib Ent
Held
The Court noted that the petitioner's grievance was primarily based on the apprehension of parallel proceedings by both State and Central GST authorities for the same period. The petitioner sought to quash the summons issued by the Assistant Commissioner, Dehradun, under Section 70 of the Uttarakhand GST Act and to restrain further action by the State. However, the State counsel made a statement that the proceedings initiated under the Uttarakhand GST Act had been dropped by the Proper Officer vide an order dated May 6, 2024. In light of this submission, the Court found that the cause of action for maintaining the writ petition no longer survived. Therefore, the writ petition was dismissed as infructuous.
Facts
The petitioner filed a writ petition before the High Court seeking to quash a summons issued by the Assistant Commissioner, Dehradun, under Section 70 of the Uttarakhand Goods and Services Act, 2017, and to restrain the State authorities from proceeding against them for a period for which Central GST authorities had already initiated proceedings. The petitioner contended that parallel proceedings for the same period, based on common portal information, are impermissible. The Central GST authorities had issued a notice on December 29, 2023, and proceedings were pending adjudication. The State counsel informed the Court that the proceedings initiated under Section 70 of the Uttarakhand GST Act had been dropped by the Proper Officer via an order dated May 6, 2024.
Key Issues
1. Whether parallel proceedings can be initiated by State GST authorities and Central GST authorities for the same tax period based on common information available on the portal? (Question of law) Petitioner's contention: The petitioner argued that initiating parallel proceedings under the State GST Act and the Central GST Act for the same period, using the same information, is not permissible. They sought to quash the summons and prevent further action by the State authorities. Revenue/State's contention: The State counsel informed the Court that the proceedings initiated under Section 70 of the Uttarakhand GST Act had been dropped by the Proper Officer. The Central GST authorities had also initiated proceedings for the same period, which were pending adjudication.
Sections Cited
Section 70
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 1266 of 2024 Hon’ble Manoj Kumar Tiwari, J.
(1) Mr. Sameer Sood & Mr. Kanti Ram Sharma, Advocates for the petitioner.
(2) Mr. Mohit Meulekhi, learned Brief Holder for the State of Uttarakhand.
(3) Mr. Shobhit Saharia, learned counsel for respondent no. 3. (4) By means of this writ petition, petitioner has sought the following reliefs:-
(i) Issue a writ in the nature of certiorari quashing of the Summons (Reference No. ZD0504240129897 dated 23rd April, 2024 Case Id-AD051223003567(G) (Annexure No. 1) to the writ petition and further quashing the entire proceedings drawn pursuant to the aforesaid summons.
(ii) Issue a writ in the nature of Mandamus restraining the Respondent Nos. 1 and 2 from proceeding further against the petitioner in respect of the very same period for which action has already been initiated by the respondent No. 3. (5) Petitioner is aggrieved by summon issued by Assistant Commissioner, Dehradun under Section 70 of Uttarakhand Goods and Services Ac
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