Parallel GST proceedings barred where Central authority has already initiated action; State may assist without independent enforcement.

Where proceedings under the GST enactments had already been initiated by the Central tax authority under Section 67, parallel proceedings by the State tax authority for the same cause and year were not to continue independently. The Central authority was to carry the matter forward, including under Section 70, while the State authority could assist without starting separate action. The petitioner was also permitted to seek de-sealing of the premises before the concerned respondent, and the seals were to be handed over so the matter could proceed in accordance with law.

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Issues: Whether parallel proceedings under the GST enactments could be continued by different authorities for the same cause, and what consequential directions should follow regarding the petitioner's premises and the investigation.

Analysis: The proceedings had already been initiated by the Central Goods and Services Tax authority under Section 67 of the GST enactments. In that situation, the State tax authority could not independently proceed in parallel on the same cause for the same year. The proper course was to treat the Central authority as the competent authority to carry the matter forward under Section 70, while permitting the State to assist without commencing independent proceedings. The petitioner was also given liberty to seek de-sealing before the concerned respondent, and the seals were directed to be handed over so that the matter could proceed in accordance with law.

Conclusion: Parallel proceedings by the State authority were not permitted, and the Central Goods and Services Tax authority alone was to proceed with the matter, with the State confined to assistance. The petitioner was also granted liberty to seek de-sealing of the premises in accordance with law.

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