HC Rules Section 6(2)(b) GST Bar Inapplicable Without Prior State Proceedings

  • Blog|News|GST & Customs|
  • 3 Min Read
  • By Taxmann
  • |
  • Last Updated on 12 June, 2026

Latest from Taxmann

Section 6(2)(b) CGST Act Bar

Case Details: Murliwala Pigment vs. Union of India [2026] 187 taxmann.com 385 (Rajasthan)

Judiciary and Counsel Details

  • Inderjeet Singh & Ashok Kumar Jain, JJ.
  • Jaswinder Singh Bedi &  Rudraksh Sharma for the Petitioner.
  • Ms Mahi Yadav, AAG, Rohan Mittal, Sandeep Pathak, Kinshuk Jain & Arun Kumar for the Respondent.

Facts of the Case

The petitioner was subjected to a search under Section 67(2) of the CGST Act across five associated premises, resulting in the seizure of goods, the sealing of four premises, and the provisional attachment of its bank account via Form GST DRC-22. Although summons were issued and written replies were submitted, the petitioner failed to appear and instead filed a writ petition challenging the enforcement actions. The petitioner contended that the parallel proceedings were barred under Section 6(2)(b) of the CGST Act and the Rajasthan GST Act, and further argued that the sealing of business premises was unauthorized under Section 67, while seeking the lifting of the provisional bank attachment. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the statutory bar against parallel proceedings under Section 6(2)(b) of the CGST Act arises only when a proper officer under the State or Union Territory GST Act has already initiated proceedings on the exact same subject matter. The Court observed that since the record disclosed no prior proceedings by the State GST authorities regarding similar grounds or input tax credit claims, the statutory prohibition was entirely inapplicable. Regarding the sealing of premises and seizure of goods, it determined that Section 67(4) explicitly empowers authorized officers to seal premises, and because the petitioner failed to exhaust the statutory mechanisms for provisional release or de-sealing under Section 67(4) and Section 67(6) read with Rules 140 and 141 of the CGST Rules, a writ challenge was not maintainable. Furthermore, the Court upheld the provisional bank attachment under Section 83, clarifying that it was properly executed to safeguard revenue in accordance with the prescribed guidelines, and dismissed the writ petition.

List of Cases Reviewed

List of Cases Referred to

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann editorial team

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied