Appeal dismissed: Central GST proceedings valid under Sections 6(2)(b), 67(1), and 73 of CGST Act

Appeal dismissed: Central GST proceedings valid under Sections 6(2)(b), 67(1), and 73 of CGST ActCase-LawsGSTThe HC dismissed the appeal challenging the issuance of the SCN under Section 73 of the CGST Act. It was held that the Central GST authorities had

Appeal dismissed: Central GST proceedings valid under Sections 6(2)(b), 67(1), and 73 of CGST Act
Case-Laws
GST
The HC dismissed the appeal challenging the issuance of the SCN under Section 73 of the CGST Act. It was held that the Central GST authorities had validly initiated proceedings first, including inspection under Section 67(1) and issuance of a show cause notice, thereby precluding the State GST authorities from initiating parallel proceedings on the same subject matter as per S

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