GST parallel proceedings barred when Central action already began; State GST orders quashed for lack of jurisdiction.

Section 6(2)(b) bars initiation of proceedings by one GST authority where proceedings on the same subject matter have already been initiated by the other GST authority. Because Central GST proceedings had commenced before the State GST notices and orders were issued, the State action was hit by the statutory embargo and lacked jurisdiction. The Karnataka HC therefore quashed the State GST adjudication order, summary order and connected orders as contrary to section 6(2)(b).

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Issues: Whether proceedings initiated by the State GST authorities were barred under section 6(2)(b) of the GST enactment when the Central GST authorities had already initiated proceedings on the same subject matter, and whether the impugned State GST adjudication orders and summary orders were liable to be quashed.

Analysis: Section 6(2)(b) creates a clear embargo on initiation of proceedings by the proper officer under one GST enactment where proceedings on the same subject matter have already been initiated by the proper officer under the other enactment. On the record, the Central GST authorities had already commenced proceedings before the State GST authorities issued the impugned notices and passed the impugned orders. The State proceedings were therefore hit by the statutory bar and could not be sustained.

Conclusion: The impugned State GST adjudication order, summary order and connected orders were quashed as being without jurisdiction and contrary to section 6(2)(b).

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