https://www.taxtmi.com/highlights?id=81940 Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated u/ss 73 or 74, penalty proceedings u/s 122 are deemed concluded. The impugned show cause notice purporting u/s 122 of CGST Act, after initiation of proceedings by State GST Authorities, is illegal, arbitrary, without jurisdiction, and contrary to provisions of law, warranting court's interference to quash it. en-us Fri, 04 Oct 2024 08:19:04 +0530 Fri, 04 Oct 2024 08:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81940 Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated u/ss 73 or 74, penalty proceedings u/s 122 are deemed concluded. The impugned show cause notice purporting u/s 122 of CGST Act, after initiation of proceedings by State GST Authorities, is illegal, arbitrary, without jurisdiction, and contrary to provisions of law, warranting court's interference to quash it. Highlights GST Fri, 04 Oct 2024 08:19:04 +0530 https://www.taxtmi.com/highlights?id=81940