High Court Quashes GST Order, Holds CGST Cannot Run Parallel Proceedings on ITC Already Examined by SGST:

The High Court quashed a GST order, holding that CGST authorities cannot initiate parallel proceedings on the same ITC issue already covered by SGST and that FY 2017-18 proceedings were time-barred.

CGST Cannot Reopen ITC Issue Already Taken Up by SGST: HC

Saloni Kumari

Jul 10, 2026

Last update on Jul 10, 2026

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High Court Quashes GST Order, Holds CGST Cannot Run Parallel Proceedings on ITC Already Examined by SGST

The High Court quashed a GST order, holding that CGST authorities cannot initiate parallel proceedings on the same ITC issue already covered by SGST and that FY 2017-18 proceedings were time-barred.

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Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].