Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedings

Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedingsCase-LawsGSTThe principal issue was whether Section 6(2)(b) CGST permits parallel adjudication by Central and State authorities wher

Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedings
Case-Laws
GST
The principal issue was whether Section 6(2)(b) CGST permits parallel adjudication by Central and State authorities where proceedings overlap. Relying on the Apex Court's delineation of “initiation of proceedings,” “subject-matter,” and inter-authority relations, the court held that once one authority first initiates proceedings, subsequent parallel a

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