https://www.taxtmi.com/caselaws?id=789521 Section 6(2)(b) of the CGST Act bars a second tax administration from initiating proceedings on the same subject-matter where another administration has already commenced intelligence-based enforcement action. Mere summons, search, or preliminary inquiry does not by itself amount to barred proceedings, but a later overlapping action cannot be used for arbitrary recovery or to deprive the assessee of business operations without authority of law. On the stated facts, the Central tax authority had already acted on the same alleged fraudulent input tax credit for the same period, so the State's provisional bank-account attachment was treated as unlawful and arbitrary; the accounts were permitted to be operated. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789521 Section 6(2)(b) of the CGST Act bars a second tax administration from initiating proceedings on the same subject-matter where another administration has already commenced intelligence-based enforcement action. Mere summons, search, or preliminary inquiry does not by itself amount to barred proceedings, but a later overlapping action cannot be used for arbitrary recovery or to deprive the assessee of business operations without authority of law. On the stated facts, the Central tax authority had already acted on the same alleged fraudulent input tax credit for the same period, so the State's provisional bank-account attachment was treated as unlawful and arbitrary; the accounts were permitted to be operated. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789521