https://www.taxtmi.com/caselaws?id=771157 Karnataka HC quashed State GST authority's show cause notice regarding simultaneous proceedings under CGST s.70 and State GST s.74 on same subject matter. Court held that once Central GST authority initiated proceedings in November 2022, State authority could not issue separate notice under CGST Act s.6(2)(b). Petitioner was directed to respond to Central authority's notice, with consideration of input tax credit claims under s.16(4) and valuation issues per relevant GST circulars. Case remanded to Central authority for fresh consideration following applicable legal precedents and circulars. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771157 Karnataka HC quashed State GST authority's show cause notice regarding simultaneous proceedings under CGST s.70 and State GST s.74 on same subject matter. Court held that once Central GST authority initiated proceedings in November 2022, State authority could not issue separate notice under CGST Act s.6(2)(b). Petitioner was directed to respond to Central authority's notice, with consideration of input tax credit claims under s.16(4) and valuation issues per relevant GST circulars. Case remanded to Central authority for fresh consideration following applicable legal precedents and circulars. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771157