https://www.taxtmi.com/caselaws?id=433846 Summons issued by a State GST authority was challenged as invalid on the ground that parallel proceedings by Central and State authorities on the same subject matter are impermissible under the GST regime. The HC held that whether both actions relate to the identical subject matter cannot be determined without the taxpayer's participation in the enquiry; if the subject matter is the same, the State authority cannot proceed again where the Central authority has already initiated action. Consequently, the HC declined to quash the summons, directed the taxpayer to appear and raise objections, and required the State authority to decide on merits, including whether further proceedings under the State GST Act are barred due to prior Central action. en-us Mon, 06 Feb 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433846 Summons issued by a State GST authority was challenged as invalid on the ground that parallel proceedings by Central and State authorities on the same subject matter are impermissible under the GST regime. The HC held that whether both actions relate to the identical subject matter cannot be determined without the taxpayer's participation in the enquiry; if the subject matter is the same, the State authority cannot proceed again where the Central authority has already initiated action. Consequently, the HC declined to quash the summons, directed the taxpayer to appear and raise objections, and required the State authority to decide on merits, including whether further proceedings under the State GST Act are barred due to prior Central action. Case-Laws GST Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433846