https://www.taxtmi.com/caselaws?id=757754 Wrongful availment of input tax credit (approximately Rs. 23.77 crores) was investigated; the High Court held that once a proper officer initiates proceedings no other officer may initiate proceedings on the same subject matter, interpreting Section 6(2)(B) to bar parallel or subsequent initiation. The court quashed the administrative transfer of proceedings to a central enforcement unit and directed the State Tax Officer to continue and conclude proceedings under the relevant Act. The decision stresses that administrative transfers between State and Central GST authorities are impermissible where initial proceedings are already pending, to avoid multiplicity and jurisdictional conflict. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757754 Wrongful availment of input tax credit (approximately Rs. 23.77 crores) was investigated; the High Court held that once a proper officer initiates proceedings no other officer may initiate proceedings on the same subject matter, interpreting Section 6(2)(B) to bar parallel or subsequent initiation. The court quashed the administrative transfer of proceedings to a central enforcement unit and directed the State Tax Officer to continue and conclude proceedings under the relevant Act. The decision stresses that administrative transfers between State and Central GST authorities are impermissible where initial proceedings are already pending, to avoid multiplicity and jurisdictional conflict. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757754