{"id":74814,"date":"2026-01-16T18:34:01","date_gmt":"2026-01-16T13:04:01","guid":{"rendered":""},"modified":"2026-01-16T18:34:01","modified_gmt":"2026-01-16T13:04:01","slug":"parallel-adjudication-by-central-and-state-tax-authorities-u-s-6-2-b-cgst-barred-once-one-authority-initiates-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74814","title":{"rendered":"Parallel adjudication by Central and State tax authorities u\/s 6(2)(b) CGST barred once one authority initiates proceedings"},"content":{"rendered":"<p>Parallel adjudication by Central and State tax authorities u\/s 6(2)(b) CGST barred once one authority initiates proceedings<br \/>Case-Laws<br \/>GST<br \/>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&#39;s delineation of &#8220;initiation of proceedings,&#8221; &#8220;subject-matter,&#8221; and inter-authority relations, the court held that once one authority first initiates proceedings, subsequent parallel a<\/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=96096\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74814","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74814","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=74814"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74814\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}