https://www.taxtmi.com/caselaws?id=791419 Section 6(2)(b) of the CGST Act bars later proceedings only where the same identifiable subject matter, liability or substantially overlapping transactions have already been taken up by the other tax administration. The court noted that a blanket reliance on prior central proceedings is insufficient unless the exact overlap is examined, and where assessment and rectification orders under the State GST law do not clearly record whether the alleged suppression is distinct from matters already covered, those orders cannot be sustained; they were quashed and the matter remitted for fresh consideration with directions to verify the overlap and exclude any covered portion. en-us Thu, 02 Apr 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791419 Section 6(2)(b) of the CGST Act bars later proceedings only where the same identifiable subject matter, liability or substantially overlapping transactions have already been taken up by the other tax administration. The court noted that a blanket reliance on prior central proceedings is insufficient unless the exact overlap is examined, and where assessment and rectification orders under the State GST law do not clearly record whether the alleged suppression is distinct from matters already covered, those orders cannot be sustained; they were quashed and the matter remitted for fresh consideration with directions to verify the overlap and exclude any covered portion. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791419