https://www.taxtmi.com/caselaws?id=770185 A State GST scrutiny order was upheld because a prior Central GST proceeding on the same subject matter had not been initiated before the State action, so the bar under Section 6(2)(b) of the CGST Act did not apply. The Court noted that scrutiny notices and reminders were issued under the Bihar GST law, but the registered person gave no reply or corrective action. It also held that natural justice was not breached: a show cause notice under Section 74(1) was issued, a personal hearing was fixed, and the petitioner neither replied nor appeared, so the hearing requirement under Section 75(4) was satisfied. No jurisdictional or procedural infirmity was found, and the writ petitions were left to the statutory appellate remedy. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770185 A State GST scrutiny order was upheld because a prior Central GST proceeding on the same subject matter had not been initiated before the State action, so the bar under Section 6(2)(b) of the CGST Act did not apply. The Court noted that scrutiny notices and reminders were issued under the Bihar GST law, but the registered person gave no reply or corrective action. It also held that natural justice was not breached: a show cause notice under Section 74(1) was issued, a personal hearing was fixed, and the petitioner neither replied nor appeared, so the hearing requirement under Section 75(4) was satisfied. No jurisdictional or procedural infirmity was found, and the writ petitions were left to the statutory appellate remedy. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770185