https://www.taxtmi.com/caselaws?id=789717 Section 6(2)(b) of the CGST Act bars parallel adjudicatory proceedings on the same subject matter by Central and State tax authorities, but investigative steps such as summons do not by themselves amount to commencement of adjudication. Where overlap is possible, the authorities must verify the subject matter, coordinate inter se, and avoid duplicate proceedings. The taxpayer must comply with lawful summons and place relevant documents and contentions before the concerned authority. The matter was disposed of with directions to ensure coordination, compliance, and protection against multiple adjudicatory processes, without any decision on the merits or on the validity of the summons or notices. en-us Thu, 09 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789717 Section 6(2)(b) of the CGST Act bars parallel adjudicatory proceedings on the same subject matter by Central and State tax authorities, but investigative steps such as summons do not by themselves amount to commencement of adjudication. Where overlap is possible, the authorities must verify the subject matter, coordinate inter se, and avoid duplicate proceedings. The taxpayer must comply with lawful summons and place relevant documents and contentions before the concerned authority. The matter was disposed of with directions to ensure coordination, compliance, and protection against multiple adjudicatory processes, without any decision on the merits or on the validity of the summons or notices. Case-Laws GST Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789717