{"id":70272,"date":"2024-10-22T08:34:17","date_gmt":"2024-10-22T03:04:17","guid":{"rendered":""},"modified":"2024-10-22T08:34:17","modified_gmt":"2024-10-22T03:04:17","slug":"validity-of-parallel-proceedings-by-state-central-authorities-under-gst-laws","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70272","title":{"rendered":"Validity of parallel proceedings by State &#038; Central Authorities under GST Laws."},"content":{"rendered":"<p>Validity of parallel proceedings by State &#038; Central Authorities under GST Laws.<br \/>Case-Laws<br \/>GST<br \/>Proceedings initiated by State Authority u\/s 74 are valid even if Central Authority has already initiated proceedings. The term &#39;initiation of proceedings&#39; refers to issuance of notice under CGST\/SGST Acts, not issuance of summons u\/s 70 for inquiry. The Patna High Court&#39;s judgment in Baibhaw Construction did not consider this aspect. Therefore, the petitions lack merit and are dismissed.<br \/> T<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=82485\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Proceedings initiated by State Authority u\/s 74 are valid even if Central Authority has already initiated proceedings. The term &#8216;initiation of proceedings&#8217; refers to issuance of notice under CGST\/SGST Acts, not issuance of <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70272","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70272"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70272\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}