https://www.taxtmi.com/caselaws?id=390387 The court issued a notice returnable on 23rd January, 2020, and restrained the respondents from taking coercive action against the petitioner in connection with ongoing inquiry proceedings due to a jurisdictional conflict between the Central Goods and Services Tax Act and State Goods and Services Tax Act. The court emphasized that if the Central tax authority initiates enforcement action against a taxpayer under State jurisdiction, the case remains with the Central authority, highlighting a conflict between parallel investigations under the State and Central Acts. en-us Fri, 27 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390387 The court issued a notice returnable on 23rd January, 2020, and restrained the respondents from taking coercive action against the petitioner in connection with ongoing inquiry proceedings due to a jurisdictional conflict between the Central Goods and Services Tax Act and State Goods and Services Tax Act. The court emphasized that if the Central tax authority initiates enforcement action against a taxpayer under State jurisdiction, the case remains with the Central authority, highlighting a conflict between parallel investigations under the State and Central Acts. Case-Laws GST Fri, 27 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390387