R.K.INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is filed under Article 226 of the Constitution of India, in which, the petitioner has prayed for the following reliefs:-

(2.) This petition is filed mainly on the ground that on the same subject matter, the State Authority has initiated inquiry in prior point of time and therefore, it is not open for the respondents herein to initiate the proceedings under the provisions of Central Goods Services Tax Act.

(3.) When the matter was called out, learned Standing Counsel Mr.C.B. Gupta for the respondents has pointed out from the documents annexed with the Affidavit-in-reply dtd. 17/6/2023 that the Office of the Assistant Commissioner of Tax has addressed the communication to the concerned respondent, wherein it has been stated that all the necessary information and documents are sent to the concerned respondent herein and therefore, no inquiry is pending with the State Authority.