Parallel GST proceedings barred where the first initiating authority may continue, preventing duplicate action for the same year.

Parallel GST proceedings for the same financial year were not permitted where both State GST and Central GST authorities had initiated action. The authority that first initiated proceedings was allowed to continue, and the same year could not be subjected to simultaneous action by both authorities. On the facts, State GST had already completed proceedings for Financial Year 2017-18, so Central GST could continue only for the remaining years for which it had first acted, while State GST was restrained from proceeding in years already taken up by Central GST.

---

---

Issues: Whether both State GST and Central GST authorities could proceed for the same assessment year, and which authority could continue the proceedings.

Analysis: The dispute concerned overlapping proceedings for the same financial year. The factual position showed that for Financial Year 2017-18, action had already been initiated and completed by the State GST authority, while for the remaining years the Central GST authority had first initiated action. In such a situation, the authority that first initiated action was permitted to continue, but the same year could not be subjected to parallel action by both authorities.

Conclusion: The Central GST authority was permitted to continue its proceedings only for the years for which it had first initiated action, excluding Financial Year 2017-18. The State GST authority was restrained from proceeding for the years already taken up by the Central GST authority.

---