https://www.taxtmi.com/caselaws?id=778178 Where proceedings for the same tax period had already been initiated by the Central GST authorities, the State GST authorities were barred from commencing parallel proceedings under Section 6(2)(b) of the CGST Act, 2017. The State order could not be sustained because dual proceedings for the same matter and period were impermissible. The State proceedings were therefore set aside, and the records were directed to be transferred to the Central authorities so the already-initiated process could continue. en-us Mon, 08 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778178 Where proceedings for the same tax period had already been initiated by the Central GST authorities, the State GST authorities were barred from commencing parallel proceedings under Section 6(2)(b) of the CGST Act, 2017. The State order could not be sustained because dual proceedings for the same matter and period were impermissible. The State proceedings were therefore set aside, and the records were directed to be transferred to the Central authorities so the already-initiated process could continue. Case-Laws GST Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778178