{"id":74747,"date":"2026-01-05T08:04:08","date_gmt":"2026-01-05T02:34:08","guid":{"rendered":""},"modified":"2026-01-05T08:04:08","modified_gmt":"2026-01-05T02:34:08","slug":"parallel-gst-show-cause-proceedings-by-state-after-central-notice-u-s-6-2-b-barred-state-order-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74747","title":{"rendered":"Parallel GST show-cause proceedings by State after Central notice u\/s 6(2)(b) barred; State order quashed."},"content":{"rendered":"<p>Parallel GST show-cause proceedings by State after Central notice u\/s 6(2)(b) barred; State order quashed.<br \/>Case-Laws<br \/>GST<br \/>State GST authorities were held to lack jurisdiction to initiate or continue proceedings where Central GST authorities had already initiated proceedings against the taxpayer by issuing a show-cause notice, since dual\/parallel proceedings are barred under Section 6(2)(b) of the CGST Act, 2017. Applying the binding precedent on identical facts, the impugned order-in-ori<\/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=95742\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parallel GST show-cause proceedings by State after Central notice u\/s 6(2)(b) barred; State order quashed.Case-LawsGSTState GST authorities were held to lack jurisdiction to initiate or continue proceedings where Central GST authorities had already initia<\/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-74747","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74747","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=74747"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74747\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}