Parallel GST show-cause notices on same transaction: State action barred once CGST proceedings begin u/s 6(2)(b)

Parallel GST show-cause notices on same transaction: State action barred once CGST proceedings begin u/s 6(2)(b)Case-LawsGSTWhere CGST authorities have already initiated proceedings on a given subject matter, the State GST authorities lack jurisdiction to

Parallel GST show-cause notices on same transaction: State action barred once CGST proceedings begin u/s 6(2)(b)
Case-Laws
GST
Where CGST authorities have already initiated proceedings on a given subject matter, the State GST authorities lack jurisdiction to commence parallel/dual proceedings on the same subject matter, being barred by Section 6(2)(b) of the CGST Act. Applying this statutory bar and the binding principle that only the originally seized GST authority can proceed further

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