Mr. Tanoy Chakraborty Mr. Saptak Sanyal, Mr. Shiv Shankar Banerjee Ms. Aishwarya Rajyashree for the Respondent.

Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents.

The petitioners challenged the constitutional validity of the arrest and prosecution powers under the Haryana GST Act, alleging lack of legislative competence and violation of fundamental rights.

This hearing has been done through hybrid mode.

The petitioner challenged retrospective cancellation of GST registration from 01.07.2017. The Court held that where the show cause notice does not propose retrospective cancellation, such effect cannot be given. Following Subhana Fashion and Balaji Industries, the order was quashed. However, the Department is allowed to issue a fresh notice if non-existence is proved.

- The petitioner challenged a demand order under Section 73 passed without fresh notice after the earlier hearing date lapsed. The Court found that no further hearing opportunity or reasoned order was given. While setting aside the order, the Court directed a fresh hearing subject to 10% pre-deposit of disputed tax.

The petitioner contested dual proceedings initiated by Central authorities for FY 2017-18 and 2018-19, already covered by State GST assessments. , the Court held that parallel jurisdiction is barred under Section 6(2)(b) of the CGST Act and directed the Centre to consider petitioner’s objections before continuing adjudication.

Heard Sri R.K. Ojha, learned Senior Counsel assisted by Shri Akhilesh Kumar Singh, learned counsel for the petitioner and Sri Manish Kumar, learned Standing Counsel, who appears for State-respondents.

This application under Article 226 of the Constitution of India is directed against an order dated June 23, 2025 passed by the Joint Commissioner, CGST & Central Excise (Appeal), Siliguri Appeal Commissionerate.

The petitioner is aggrieved by an order dated May 15, 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017 read with Section 107 of CGST Act, 2017.

Heard Sri R.K. Ojha, learned Senior Counsel assisted by Shri Prashant Mishra, learned counsel for the petitioner and Sri Rahul Malviya, learned Standing Counsel, who appears for State-respondents.

. Heard Sri Abhinav Gaur, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel for the revenue and Sri Anand Kumar Tiwari, learned counsel for the Union of India.