https://www.taxtmi.com/article/detailed?id=12454 Central GST Authority is precluded from initiating proceedings on the same subject matter once State GST Authorities have already commenced proceedings; relying on sub-clause (b) of sub-section (2) of Section 6 of the CGST Act, the court stayed the Central proceedings because duplicate initiation by the Central authority was impermissible where State proceedings had priority under the statutory allocation of proper officer functions. en-us Tue, 26 Mar 2024 07:54:05 +0530 Tue, 26 Mar 2024 07:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12454 Central GST Authority is precluded from initiating proceedings on the same subject matter once State GST Authorities have already commenced proceedings; relying on sub-clause (b) of sub-section (2) of Section 6 of the CGST Act, the court stayed the Central proceedings because duplicate initiation by the Central authority was impermissible where State proceedings had priority under the statutory allocation of proper officer functions. Articles Goods and Services Tax - GST Tue, 26 Mar 2024 07:54:05 +0530 https://www.taxtmi.com/article/detailed?id=12454