https://www.taxtmi.com/caselaws?id=782405 HC held that, in light of the SC ruling in Armour Security, once either Central or State GST authority initiates adjudicatory proceedings first, parallel adjudication by the other authority on the same cause of action is barred under Section 6(2)(b) CGST Act. In this case, both Central and State authorities had issued summons and notices. HC directed the assessee to appear before the Central authority, respond to the show cause notice, and comply with State summons, informing State authorities of the Central proceedings. State and Central authorities must coordinate, verify the assessee's claims, and ensure no multiple adjudicatory processes occur on the same subject matter, proceeding thereafter in accordance with law. en-us Sat, 22 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782405 HC held that, in light of the SC ruling in Armour Security, once either Central or State GST authority initiates adjudicatory proceedings first, parallel adjudication by the other authority on the same cause of action is barred under Section 6(2)(b) CGST Act. In this case, both Central and State authorities had issued summons and notices. HC directed the assessee to appear before the Central authority, respond to the show cause notice, and comply with State summons, informing State authorities of the Central proceedings. State and Central authorities must coordinate, verify the assessee's claims, and ensure no multiple adjudicatory processes occur on the same subject matter, proceeding thereafter in accordance with law. Case-Laws GST Sat, 22 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782405