https://www.taxtmi.com/caselaws?id=792304 Where Central and State GST authorities proceed on the same subject matter, Section 6(2)(b) bars parallel adjudicatory action once proceedings have already commenced by one tax administration. Bona fide investigative steps may continue, but not duplicate adjudication. The High Court required inter-se coordination between the authorities so that only the competent authority carries the matter forward, and directed the taxpayer to place replies and supporting documents before that authority. The authorities were then to decide which administration would continue the proceedings in accordance with Armour Security, without subjecting the assessee to multiplicity of GST adjudicatory action. en-us Wed, 20 May 2026 00:00:00 +0530 Mon, 25 May 2026 17:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792304 Where Central and State GST authorities proceed on the same subject matter, Section 6(2)(b) bars parallel adjudicatory action once proceedings have already commenced by one tax administration. Bona fide investigative steps may continue, but not duplicate adjudication. The High Court required inter-se coordination between the authorities so that only the competent authority carries the matter forward, and directed the taxpayer to place replies and supporting documents before that authority. The authorities were then to decide which administration would continue the proceedings in accordance with Armour Security, without subjecting the assessee to multiplicity of GST adjudicatory action. Case-Laws GST Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792304