https://www.taxtmi.com/caselaws?id=796835 Section 6(2)(b) of the CGST Act bars CGST proceedings only where State GST proceedings on the same subject matter were initiated earlier. A CGST show-cause notice issued before SGST notices does not attract that bar. Proceedings arising from goods seized during a search may remain distinct from a later investigation-based adjudication concerning wrongful input tax credit and tax evasion, even for the same period. Although writ jurisdiction may be exercised despite an alternative remedy, it is discretionary and ordinarily should not displace the statutory appellate remedy under Section 107 absent exceptional circumstances or a jurisdictional infirmity. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796835 Section 6(2)(b) of the CGST Act bars CGST proceedings only where State GST proceedings on the same subject matter were initiated earlier. A CGST show-cause notice issued before SGST notices does not attract that bar. Proceedings arising from goods seized during a search may remain distinct from a later investigation-based adjudication concerning wrongful input tax credit and tax evasion, even for the same period. Although writ jurisdiction may be exercised despite an alternative remedy, it is discretionary and ordinarily should not displace the statutory appellate remedy under Section 107 absent exceptional circumstances or a jurisdictional infirmity. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796835