https://www.taxtmi.com/caselaws?id=758992 HC held that concurrent jurisdiction of State and Central GST authorities under Section 6(2)(b) prevents multiple proceedings on same subject matter. Once State authority initiates proceedings, Central authority cannot transfer or commence separate proceedings for same matter. Court quashed Central authority's blocked credit ledger and summons, ruling that allowing dual proceedings would violate statutory provisions and constitute abuse of process. State authority that commenced proceedings must continue to logical conclusion. Petition allowed, finding merit in petitioner's challenge to Central authority's parallel action. en-us Tue, 17 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758992 HC held that concurrent jurisdiction of State and Central GST authorities under Section 6(2)(b) prevents multiple proceedings on same subject matter. Once State authority initiates proceedings, Central authority cannot transfer or commence separate proceedings for same matter. Court quashed Central authority's blocked credit ledger and summons, ruling that allowing dual proceedings would violate statutory provisions and constitute abuse of process. State authority that commenced proceedings must continue to logical conclusion. Petition allowed, finding merit in petitioner's challenge to Central authority's parallel action. Case-Laws GST Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758992