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Summons issued by the State GST is, prima facie, in violation of Section 6(2)(b) of the WBGST Act. Accordingly, stay order granted

Section 6 of the CGST Act —Parallel investigation by State and Central GST – The petitioners challenged the vires of Rule 86A and Section 16(2)(c) of the CGST Act. The writ petitioners further challenged the actions of State GST authorities with respect to summons issued on October 19, 2020. The petitioners also challenged the blocking of the electronic credit ledger that was done on December 8, 2020. The petitioners counsel submitted that the proceedings were pending under the CGST Act and therefore, no proceedings could have been initiated by the State GST. He relied on Sub-Section 2(b) of Section 6 to indicate that when a proceeding has been initiated by the Central authorities, the State cannot step into the same. The court observed that the summons that have been issued on October 19, 2020 by the State GST is, prima facie, in violation of Section 6(2)(b) of the Act. Held that:- The Hon’ble High Court stayed the summons and any proceedings. Further directed that as Section 16(2)(c) is under challenge, affidavits are required to be exchanged in this matter.
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