Section 6(2)(b) bars multiple tax proceedings on the same matter under WBGST/CGST Act, 2017 (2)(b)

Section 6(2)(b) bars multiple tax proceedings on the same matter under WBGST/CGST Act, 2017 (2)(b)Case-LawsGSTThe HC held that proceedings under Section 6(2)(b) of the WBGST/CGST Act, 2017 bar initiation of multiple proceedings on the same subject matter

Section 6(2)(b) bars multiple tax proceedings on the same matter under WBGST/CGST Act, 2017 (2)(b)
Case-Laws
GST
The HC held that proceedings under Section 6(2)(b) of the WBGST/CGST Act, 2017 bar initiation of multiple proceedings on the same subject matter by different authorities. The petitioner faced three separate proceedings by State authorities for tax periods 2018-2019, 2019-2020, and 2020-2021 under Section 73, addressing claims of exempted supply and alleged suppression of fact

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