https://www.taxtmi.com/caselaws?id=443920 The HC held that investigations by different authorities focusing on distinct aspects of the supply of goods do not constitute impermissible parallel proceedings under Section 6(2)(b) of the CGST/SGST/UGST Acts. While the DGGI investigated diversion of agricultural urea, the Jurisdictional Commissionerate's probe into wrongful ITC availment overlapped only partially. The court emphasized that where proceedings on the same subject matter are initiated by one proper officer, others must refrain from duplicative action, but consolidation or transfer of investigations between officers is permissible to avoid parallel proceedings. The petitioner's objection to the authority conducting the investigation was rejected, and the petition was disposed of after respondent agreed to let DGGI continue its investigation from the existing stage. en-us Mon, 04 Sep 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443920 The HC held that investigations by different authorities focusing on distinct aspects of the supply of goods do not constitute impermissible parallel proceedings under Section 6(2)(b) of the CGST/SGST/UGST Acts. While the DGGI investigated diversion of agricultural urea, the Jurisdictional Commissionerate's probe into wrongful ITC availment overlapped only partially. The court emphasized that where proceedings on the same subject matter are initiated by one proper officer, others must refrain from duplicative action, but consolidation or transfer of investigations between officers is permissible to avoid parallel proceedings. The petitioner's objection to the authority conducting the investigation was rejected, and the petition was disposed of after respondent agreed to let DGGI continue its investigation from the existing stage. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443920