https://www.taxtmi.com/caselaws?id=784445 Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 bars a second GST authority from initiating or continuing proceedings on the same subject matter once proceedings have already been initiated by the other authority. On the record, Central GST proceedings had commenced before the State GST authorities proceeded further, so the later State action was treated as hit by the statutory embargo against parallel proceedings. The impugned order-in-original and the summary order were therefore quashed as without jurisdiction and contrary to the Act. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 15:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784445 Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 bars a second GST authority from initiating or continuing proceedings on the same subject matter once proceedings have already been initiated by the other authority. On the record, Central GST proceedings had commenced before the State GST authorities proceeded further, so the later State action was treated as hit by the statutory embargo against parallel proceedings. The impugned order-in-original and the summary order were therefore quashed as without jurisdiction and contrary to the Act. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784445