https://www.taxtmi.com/caselaws?id=794695 The bar on parallel GST proceedings applies only where two authorities proceed on the same subject-matter, meaning an identical liability or offence; mere overlap of facts or a continuing inquiry is insufficient. Here, the State GST inquiry had been transferred to Central GST, so the challenge to the proceedings on parallel-proceedings grounds failed. Arrest under the CGST Act is valid only when supported by recorded reasons to believe, material showing a cognizable non-bailable offence, and necessity for custody to prevent tampering or secure investigation; the arrest memo and grounds were furnished and acknowledged, and the recorded material showed non-cooperation and attempted destruction of evidence. The arrest was therefore lawful and the challenge failed. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794695 The bar on parallel GST proceedings applies only where two authorities proceed on the same subject-matter, meaning an identical liability or offence; mere overlap of facts or a continuing inquiry is insufficient. Here, the State GST inquiry had been transferred to Central GST, so the challenge to the proceedings on parallel-proceedings grounds failed. Arrest under the CGST Act is valid only when supported by recorded reasons to believe, material showing a cognizable non-bailable offence, and necessity for custody to prevent tampering or secure investigation; the arrest memo and grounds were furnished and acknowledged, and the recorded material showed non-cooperation and attempted destruction of evidence. The arrest was therefore lawful and the challenge failed. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794695