https://www.taxtmi.com/caselaws?id=765446 HC ruled that the State GST authorities' Show Cause Notice (SCN) dated 25 April 2024 was invalid due to parallel proceedings by DGGI. Applying Section 6(2)(b) of CGST Act, the court quashed the SCN, preventing duplicate investigations and allowing DGGI to continue its existing investigation. The decision reinforced the principle of avoiding simultaneous proceedings by different GST authorities on identical issues. en-us Tue, 14 Jan 2025 00:00:00 +0530 Tue, 03 Jun 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765446 HC ruled that the State GST authorities' Show Cause Notice (SCN) dated 25 April 2024 was invalid due to parallel proceedings by DGGI. Applying Section 6(2)(b) of CGST Act, the court quashed the SCN, preventing duplicate investigations and allowing DGGI to continue its existing investigation. The decision reinforced the principle of avoiding simultaneous proceedings by different GST authorities on identical issues. Case-Laws GST Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765446