https://www.taxtmi.com/caselaws?id=792784 Parallel adjudicatory proceedings by Central and State GST authorities on the same liability or contravention are barred once one authority has first initiated proceedings under Section 6(2)(b) of the CGST Act. The Court applied Supreme Court guidance on "initiation of proceedings" and "same subject matter" to hold that overlapping adjudication cannot continue, although summons and inquiry may proceed until overlap is confirmed. It directed the taxpayer to respond before the concerned authorities, required inter-authority communication to verify whether the matters overlap, and mandated coordination so that only the competent authority continues further action. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792784 Parallel adjudicatory proceedings by Central and State GST authorities on the same liability or contravention are barred once one authority has first initiated proceedings under Section 6(2)(b) of the CGST Act. The Court applied Supreme Court guidance on "initiation of proceedings" and "same subject matter" to hold that overlapping adjudication cannot continue, although summons and inquiry may proceed until overlap is confirmed. It directed the taxpayer to respond before the concerned authorities, required inter-authority communication to verify whether the matters overlap, and mandated coordination so that only the competent authority continues further action. Case-Laws GST Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792784