Delhi High Court Dismisses Writ Petition, Holds Central GST Proceedings Not Barred by Section 6(2)(b)

Case Snapshot

Case Name: Shri Krishna Industries Through Its Proprietor Prop Mohan Lal v. Commissioner of Central Goods and Services Tax & Ors.

Citation / Neutral Citation: 2026:DHC:7977-DB

High Court: High Court of Delhi

Bench: Hon'ble Mr. Justice Anil Kshetarpal and Hon'ble Ms. Justice Shail Jain

Date of Judgment: 18th September, 2026

Area of Law: GST Law, Section 6(2)(b) CGST Act, Section 74 CGST Act, Writ Jurisdiction

Judgment Headline

Central GST proceedings not barred by Section 6(2)(b) as subject matter differs from State proceedings.

The Judgment in One Line

Delhi High Court dismisses writ petition, holding that Central GST proceedings under Section 74 concern a distinct contravention of fraudulent ITC availment, not barred by earlier State proceedings under Section 73.

Why This Judgment Matters

This judgment clarifies the scope of the bar under Section 6(2)(b) of the CGST Act. It establishes that the expression "same subject matter" must be understood with reference to the particular liability or contravention sought to be adjudicated, not merely the same assessee, period, or amount. The ruling distinguishes between proceedings under Section 73 (ordinary demand) and Section 74 (fraudulent availment) an

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