https://www.taxtmi.com/caselaws?id=773387 The HC held that while the CGST Act does not expressly prohibit simultaneous investigations by different authorities for the same tax period, such multiple proceedings should be avoided to prevent harassment of taxpayers. The Court found that once State authorities initiated search and seizure proceedings under Section 67 for tax periods 2022-25, the Central authority (DGGI) should not proceed simultaneously for overlapping periods. The Court restricted DGGI's enquiry to periods not already under State investigation, emphasizing that authorities must bring existing proceedings to logical conclusion before others initiate similar actions for the same period. en-us Mon, 16 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773387 The HC held that while the CGST Act does not expressly prohibit simultaneous investigations by different authorities for the same tax period, such multiple proceedings should be avoided to prevent harassment of taxpayers. The Court found that once State authorities initiated search and seizure proceedings under Section 67 for tax periods 2022-25, the Central authority (DGGI) should not proceed simultaneously for overlapping periods. The Court restricted DGGI's enquiry to periods not already under State investigation, emphasizing that authorities must bring existing proceedings to logical conclusion before others initiate similar actions for the same period. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773387