https://www.taxtmi.com/caselaws?id=760520 Kerala HC dismissed writ petitions challenging State Authority's jurisdiction to initiate proceedings under Section 74 when Central Authority had already commenced proceedings. Court held that "initiation of proceedings" under Section 6(2)(b) of CGST/SGST Acts refers specifically to issuance of notice under the Acts, not preliminary enquiries or summons under Section 70. The court distinguished the Patna HC decision in Baibhaw Construction, finding it did not adequately address whether preliminary investigative steps constitute "initiation of proceedings" for jurisdictional purposes. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760520 Kerala HC dismissed writ petitions challenging State Authority's jurisdiction to initiate proceedings under Section 74 when Central Authority had already commenced proceedings. Court held that "initiation of proceedings" under Section 6(2)(b) of CGST/SGST Acts refers specifically to issuance of notice under the Acts, not preliminary enquiries or summons under Section 70. The court distinguished the Patna HC decision in Baibhaw Construction, finding it did not adequately address whether preliminary investigative steps constitute "initiation of proceedings" for jurisdictional purposes. Case-Laws GST Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760520