https://www.taxtmi.com/caselaws?id=776371 The HC dismissed the appeal challenging the issuance of a SCN under Section 73 of the CGST Act. The court held that since the Central GST authorities had initiated proceedings first by inspection under Section 67(1) and issued a SCN, the State GST authorities lacked jurisdiction to initiate parallel proceedings on the same subject matter. The State proceedings were closed and no adjudication occurred. Section 6(2)(b) of the CGST Act prohibits simultaneous proceedings by CGST and SGST authorities on the same cause of action. Therefore, the Central GST proceedings were valid and not barred by the State's prior action. The appeal was dismissed for lack of merit. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776371 The HC dismissed the appeal challenging the issuance of a SCN under Section 73 of the CGST Act. The court held that since the Central GST authorities had initiated proceedings first by inspection under Section 67(1) and issued a SCN, the State GST authorities lacked jurisdiction to initiate parallel proceedings on the same subject matter. The State proceedings were closed and no adjudication occurred. Section 6(2)(b) of the CGST Act prohibits simultaneous proceedings by CGST and SGST authorities on the same cause of action. Therefore, the Central GST proceedings were valid and not barred by the State's prior action. The appeal was dismissed for lack of merit. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776371