https://www.taxtmi.com/article/detailed?id=14983 Section 6(2)(b) prohibits initiation of formal adjudicatory proceedings by another tax administration on the same subject matter, but summons, searches, and seizures are investigatory steps that do not constitute initiation; a show cause notice marking specific alleged contraventions and the demand sought is the commencement that attracts the bar. The "same subject matter" requires identical liability on the same facts and identical demand or relief; distinct infractions with similar tax effects do not qualify. en-us Thu, 21 Aug 2025 16:54:28 +0530 Thu, 21 Aug 2025 16:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14983 Section 6(2)(b) prohibits initiation of formal adjudicatory proceedings by another tax administration on the same subject matter, but summons, searches, and seizures are investigatory steps that do not constitute initiation; a show cause notice marking specific alleged contraventions and the demand sought is the commencement that attracts the bar. The "same subject matter" requires identical liability on the same facts and identical demand or relief; distinct infractions with similar tax effects do not qualify. Articles Goods and Services Tax - GST Thu, 21 Aug 2025 16:54:28 +0530 https://www.taxtmi.com/article/detailed?id=14983