WPMB/734/2025
2025 Latest Caselaw 3984 UK

Uttarakhand High Court

WPMB/734/2025 on 29 August, 2025

                      Office Notes,
                   reports, orders or
SL.                 proceedings or
         Date                                          COURT'S OR JUDGES'S ORDERS
No                   directions and
                   Registrar's order
                    with Signatures
      29.08.2025                        WPMB No. 734 of 2025

                                        Hon'ble G. Narendar, C.J.

Hon'ble Subhash Upadhyay, J.

1. Mr. Sandeep Chilana and Mr. Rohit Arora, learned counsel for the petitioner.

2. Ms. Puja Banga, learned Brief Holder for the State accepts notice on behalf of all the respondents.

3. Heard the learned counsel for the petitioner and the learned Brief Holder for the State.

4. The case of the petitioner is that an investigation was commenced by the DGGI and show cause notice was issued and inquiry in that regard is pending. In the meanwhile, the State GST authorities have also issued a show cause notice and have made a demand of nearly rupees fifty crores.

5. He would submit that the very subject matter of the show cause notice is also the subject matter of the proceedings initiated by the DGGI and now pending before the Central GST authorities. He would submit that Section 6(2)(b) of the Uttarakhand State GST Act clearly prohibits any inquiry by the State GST authority where the subject matter of such proposed show cause notice is already the subject matter of the inquiry under the GST Act, and Central GST authorities. He would further place reliance on the judgment of the Hon'ble Apex Court in M/s Armour Security India Ltd. Vs Commissioner of CGST, Delhi East Commissionerate, passed in Special Leave Petition (Civil) No. 6092/2025, dated 14.08.2025.

6. In view of the categorical position in law, and in view of the letter dated 30.07.2025, issued by the Deputy Commissioner (Adjudication), we are of the opinion that in the event the interim order is not granted it would result in the petition being rendered infructuous.

7. In that view, there shall be a stay of further proceedings of show cause notice No. ZD050625022195M dated 30.06.2025 (Annexure-1). It is made clear that the stay on further proceedings pursuant to Annexure-1 will not, in any manner, be construed as staying or hampering the proceedings initiated by the Central GST authorities.

8. List the matter on 23.09.2025.

9. Counter-affidavit, if any, be filed in the meantime.

(Subhash Upadhyay, J.) (G. Narendar, C.J.) 29.08.2025 29.08.2025 Negi