https://www.taxtmi.com/caselaws?id=784325 Section 6(2)(b) bars initiation of proceedings by one GST authority where proceedings on the same subject matter have already been initiated by the other GST authority. Because Central GST proceedings had commenced before the State GST notices and orders were issued, the State action was hit by the statutory embargo and lacked jurisdiction. The Karnataka HC therefore quashed the State GST adjudication order, summary order and connected orders as contrary to section 6(2)(b). en-us Thu, 30 Oct 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784325 Section 6(2)(b) bars initiation of proceedings by one GST authority where proceedings on the same subject matter have already been initiated by the other GST authority. Because Central GST proceedings had commenced before the State GST notices and orders were issued, the State action was hit by the statutory embargo and lacked jurisdiction. The Karnataka HC therefore quashed the State GST adjudication order, summary order and connected orders as contrary to section 6(2)(b). Case-Laws GST Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784325