Parallel GST proceedings bar under Section 6(2)(b) invoked, with interim protection granted against coercive action.

A challenge was raised to an order under the Gujarat GST Act on the ground that proceedings had already been initiated by another GST authority following an earlier search, with the petitioner invoking Section 6(2)(b) to contend that parallel proceedings were barred. The Court issued notice and granted ad-interim protection, restraining coercive action under the impugned order pending further consideration.

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Issues: Whether the impugned order under Section 73 of the Gujarat Goods and Services Tax Act, 2017 could be challenged on the ground that proceedings had already been initiated by another GST authority, and whether interim protection against coercive action should be granted.

Analysis: The petitioner questioned the authority of the respondent to proceed with the original order when earlier proceedings had been commenced by the Directorate General of GST Intelligence on the basis of a prior search. Reliance was placed on the bar under Section 6(2)(b) of the Gujarat Goods and Services Tax Act, 2017 to contend that parallel initiation was impermissible. The Court issued notice and, pending further consideration, protected the petitioner by restraining coercive action under the impugned order.

Outcome: Notice issued. Ad-interim protection against coercive action was granted in relation to the impugned order.

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