{"id":72212,"date":"2025-08-04T08:28:19","date_gmt":"2025-08-04T02:58:19","guid":{"rendered":""},"modified":"2025-08-04T08:28:19","modified_gmt":"2025-08-04T02:58:19","slug":"section-6-2-b-bars-multiple-tax-proceedings-on-the-same-matter-under-wbgst-cgst-act-2017-2-b","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72212","title":{"rendered":"Section 6(2)(b) bars multiple tax proceedings on the same matter under WBGST\/CGST Act, 2017 (2)(b)"},"content":{"rendered":"<p>Section 6(2)(b) bars multiple tax proceedings on the same matter under WBGST\/CGST Act, 2017 (2)(b)<br \/>Case-Laws<br \/>GST<br \/>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<\/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=91225\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <\/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-72212","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72212","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=72212"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72212\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}