https://www.taxtmi.com/caselaws?id=439052 HC held that, in light of Section 6(2)(b) WBGST Act, parallel proceedings by State authorities cannot continue where comprehensive investigation and show cause proceedings on the same subject matter have already been initiated by Central authorities (DGGI). Observing that the Central proceedings preceded and were wider in scope, HC restrained the State authorities from taking any coercive recovery steps pending disposal of the writ petition. The condition imposed by the Single Judge requiring pre-deposit of 20% of the disputed tax as a prerequisite for interim protection was set aside. Time for filing affidavits was extended, and the writ petition was directed to proceed. en-us Fri, 12 May 2023 00:00:00 +0530 Thu, 11 Dec 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439052 HC held that, in light of Section 6(2)(b) WBGST Act, parallel proceedings by State authorities cannot continue where comprehensive investigation and show cause proceedings on the same subject matter have already been initiated by Central authorities (DGGI). Observing that the Central proceedings preceded and were wider in scope, HC restrained the State authorities from taking any coercive recovery steps pending disposal of the writ petition. The condition imposed by the Single Judge requiring pre-deposit of 20% of the disputed tax as a prerequisite for interim protection was set aside. Time for filing affidavits was extended, and the writ petition was directed to proceed. Case-Laws GST Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439052