GST / Indirect Tax : Legality of Action Taken by Tax Department

GST / Indirect Tax : Legality of Action Taken by Tax Department

In case of Tansam Engg & Construction Co v. Commissioner, CGST &CE [2025] GCtR 1620 (Orissa), it was held that "parallel proceedings should not be initiated by other tax administration when one of the tax administrations has already initiated intelligence based enforcement action." In this case, already action under S.74 of GST Act, 2017 was already initiated by DD, DGGI, Rourkela Unit. 

The writ petition was allowed relying on Armour Security (I) Ltd v. Commissioner [2025] GCtR 1422 (SC).