https://www.taxtmi.com/caselaws?id=448976 Central GST authorities were restrained from proceeding with a later show cause notice where State GST authorities had already initiated proceedings on the same subject-matter, as section 6(2)(b) of the GST enactments bars parallel proceedings by different tax authorities. The notices related to the same period and the same alleged wrongful availment of input tax credit under section 16(4), so the later Central notice was kept in abeyance until the next date of listing. en-us Thu, 25 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448976 Central GST authorities were restrained from proceeding with a later show cause notice where State GST authorities had already initiated proceedings on the same subject-matter, as section 6(2)(b) of the GST enactments bars parallel proceedings by different tax authorities. The notices related to the same period and the same alleged wrongful availment of input tax credit under section 16(4), so the later Central notice was kept in abeyance until the next date of listing. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448976