https://www.taxtmi.com/article/detailed?id=17146 Section 6(2)(b) prevents duplicate GST adjudication only where Central and State/Union Territory authorities pursue the same or overlapping transactions, alleged contravention, and proposed liability. Summons, searches, seizures, and inquiries are fact-finding measures and do not alone commence formal proceedings. A show cause notice ordinarily identifies the adjudicatory dispute and provides the basis for comparing subject matter. Authorities may separately pursue genuinely distinct infractions, but must coordinate and share evidence where liability overlaps. Taxpayers should disclose prior actions in writing and comply with subsequent communications while the overlap is examined. en-us Mon, 10 Aug 2026 08:38:23 +0530 Mon, 10 Aug 2026 08:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17146 Section 6(2)(b) prevents duplicate GST adjudication only where Central and State/Union Territory authorities pursue the same or overlapping transactions, alleged contravention, and proposed liability. Summons, searches, seizures, and inquiries are fact-finding measures and do not alone commence formal proceedings. A show cause notice ordinarily identifies the adjudicatory dispute and provides the basis for comparing subject matter. Authorities may separately pursue genuinely distinct infractions, but must coordinate and share evidence where liability overlaps. Taxpayers should disclose prior actions in writing and comply with subsequent communications while the overlap is examined. Articles Goods and Services Tax - GST Mon, 10 Aug 2026 08:38:23 +0530 https://www.taxtmi.com/article/detailed?id=17146