Multiplicity of Proceedings Under GST - When Two Authorities Cannot Pursue the Same Dispute Concluding Part III - From the Supreme Court Roadmap to a Workable Approach for Preventing Multiplicity

Multiplicity of Proceedings Under GST - When Two Authorities Cannot Pursue the Same Dispute Concluding Part III - From the Supreme Court Roadmap to a Workable Approach for Preventing Multiplicity https://www.taxtmi.com/article/detailed?id=17148 GST cross-empowerment permits concurrent Central and State action, but section 6(2)(b) restrains duplicate formal proceedings on the same or overlapping tax liability arising from the same contravention. Summons, inquiry, search and seizure are investigative measures and do not alone initiate formal proceedings or confer exclusive jurisdiction. Where overlap is alleged, taxpayers should disclose earlier action and authorities should compare, communicate and coordinate. Parallel investigation may continue, but duplicate adjudication should be avoided through one fair and coordinated adjudicatory path. en-us Mon, 10 Aug 2026 08:38:31 +0530 Mon, 10 Aug 2026 08:38:32 +0530 TaxTMI RSS Generator Multiplicity of Proceedings Under GST - When Two Authorities Cannot Pursue the Same Dispute Concluding Part III - From the Supreme Court Roadmap to a Workable Approach for Preventing Multiplicity https://www.taxtmi.com/article/detailed?id=17148 GST cross-empowerment permits concurrent Central and State action, but section 6(2)(b) restrains duplicate formal proceedings on the same or overlapping tax liability arising from the same contravention. Summons, inquiry, search and seizure are investigative measures and do not alone initiate formal proceedings or confer exclusive jurisdiction. Where overlap is alleged, taxpayers should disclose earlier action and authorities should compare, communicate and coordinate. Parallel investigation may continue, but duplicate adjudication should be avoided through one fair and coordinated adjudicatory path. Articles Goods and Services Tax - GST Mon, 10 Aug 2026 08:38:31 +0530 https://www.taxtmi.com/article/detailed?id=17148