https://www.taxtmi.com/caselaws?id=444633 The Patna HC ruled on jurisdictional conflicts between state and central tax authorities conducting simultaneous proceedings under GST laws. The Central Tax Authority had initiated proceedings under CGST Act Section 70 for assessment years 2017-18 to 2021-22, while State Tax Authority commenced audit for 2017-18. The court held that when proceedings involve the same assessee for overlapping periods, the authority that initiated proceedings first should continue while the other stays proceedings. The court directed Central Tax Authority to proceed with their inquiry initiated in July 2021, while State Tax Authority's February 2022 proceedings were ordered to remain in abeyance until central proceedings conclude. en-us Tue, 10 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444633 The Patna HC ruled on jurisdictional conflicts between state and central tax authorities conducting simultaneous proceedings under GST laws. The Central Tax Authority had initiated proceedings under CGST Act Section 70 for assessment years 2017-18 to 2021-22, while State Tax Authority commenced audit for 2017-18. The court held that when proceedings involve the same assessee for overlapping periods, the authority that initiated proceedings first should continue while the other stays proceedings. The court directed Central Tax Authority to proceed with their inquiry initiated in July 2021, while State Tax Authority's February 2022 proceedings were ordered to remain in abeyance until central proceedings conclude. Case-Laws GST Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444633