https://www.taxtmi.com/caselaws?id=785080 The dominant issue is whether parallel adjudicatory proceedings by Central and State GST authorities are barred under Section 6(2)(b) CGST. Relying on the Apex Court in Armour Security, the HC holds that "initiation of proceedings" is temporal and once one authority initiates first, subsequent parallel adjudication by the other on the same cause of action is prohibited; investigative steps by either authority remain permissible provided they do not result in concurrent adjudication. Consequence: further adjudication is stayed consistent with Armour Security; petitioner must appear before the Central authority and file its response to the SCN by 31.01.2026; petition disposed. en-us Wed, 07 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785080 The dominant issue is whether parallel adjudicatory proceedings by Central and State GST authorities are barred under Section 6(2)(b) CGST. Relying on the Apex Court in Armour Security, the HC holds that "initiation of proceedings" is temporal and once one authority initiates first, subsequent parallel adjudication by the other on the same cause of action is prohibited; investigative steps by either authority remain permissible provided they do not result in concurrent adjudication. Consequence: further adjudication is stayed consistent with Armour Security; petitioner must appear before the Central authority and file its response to the SCN by 31.01.2026; petition disposed. Case-Laws GST Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785080