https://www.taxtmi.com/article/detailed?id=17144 Section 6(2)(b) restricts cross-empowered GST officers from initiating duplicate proceedings on the same subject matter, while preserving investigation of distinct violations. A summons, search or seizure alone does not automatically initiate proceedings because it is ordinarily investigative; a show cause notice crystallises the alleged contravention and proposed liability. The same taxpayer or tax period does not establish the same subject matter. The decisive question is whether the actions concern substantially the same transactions, allegations and tax liability. Fresh intelligence should be shared with the authority already handling an overlapping matter rather than creating parallel proceedings. en-us Mon, 10 Aug 2026 08:38:15 +0530 Mon, 10 Aug 2026 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17144 Section 6(2)(b) restricts cross-empowered GST officers from initiating duplicate proceedings on the same subject matter, while preserving investigation of distinct violations. A summons, search or seizure alone does not automatically initiate proceedings because it is ordinarily investigative; a show cause notice crystallises the alleged contravention and proposed liability. The same taxpayer or tax period does not establish the same subject matter. The decisive question is whether the actions concern substantially the same transactions, allegations and tax liability. Fresh intelligence should be shared with the authority already handling an overlapping matter rather than creating parallel proceedings. Articles Goods and Services Tax - GST Mon, 10 Aug 2026 08:38:15 +0530 https://www.taxtmi.com/article/detailed?id=17144