Shub Conductors LLP v. Joint Commissioner Central Tax Gst Delhi East Delhi
In favour of the revenue
The ruling in brief
Shub Conductors LLP (W.P. (C) No. 4126 of 2025) sought writ relief against CGST show cause notice issued before SGST action on overlapping periods, citing Section 6(2)(b) bar on parallel proceedings. The High Court of Delhi on 5 August 2026 (Sections 6, 67, 74; Articles 226 and 227) held the bar was not attracted on the facts and jurisdictional objection could not bypass statutory appeal under Section 107. Writ interference was unwarranted; outcome favoured the revenue. Intelligence-driven dual notices require careful analysis of which authority leads and whether Section 6 actually prohibits sequential or overlapping investigation. Not legal advice. Disposed on 2026-08-05, High Court of Delhi recorded in favour of the revenue in W.P. (C) NO. 4126 OF 2025. Central provisions engaged included CGST S.6, CGST S.74, CGST S.67. Chartered accountants should map period-wise limitation, personal hearing, and appeal under Section 107 when advising on replies, deposits, or writ versus appeal strategy. This editorial summary is for professional research and is not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.6 — Authorisation of officers and concurrent State tax jurisdiction.
- CGST S.74 — Determination of tax not paid or short paid involving fraud or suppression.
- CGST S.67 — Power of inspection, search and seizure.
- CGST S.107 — Appeals to the Appellate Authority.
- Constitution Art.226 — High Court writ jurisdiction for enforcement of rights and other purposes.
- Constitution Art.227 — Article 227 of the Constitution of India.
Source documents
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