https://www.taxtmi.com/caselaws?id=799166 Section 6(2)(b) of the CGST Act bars a Central Tax proper officer from initiating proceedings on a subject matter already taken up by a State Tax proper officer. Parallel Central Tax show-cause and adjudication proceedings concerning the same tax periods are therefore impermissible once State Tax proceedings have commenced. For a works-contract exemption claim based on the proportion of goods supplied, adjudication should permit the taxpayer to respond and produce relevant invoices, contract documents and other supporting records. A requested personal hearing must also be afforded before the exemption claim is reconsidered. en-us Sat, 29 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799166 Section 6(2)(b) of the CGST Act bars a Central Tax proper officer from initiating proceedings on a subject matter already taken up by a State Tax proper officer. Parallel Central Tax show-cause and adjudication proceedings concerning the same tax periods are therefore impermissible once State Tax proceedings have commenced. For a works-contract exemption claim based on the proportion of goods supplied, adjudication should permit the taxpayer to respond and produce relevant invoices, contract documents and other supporting records. A requested personal hearing must also be afforded before the exemption claim is reconsidered. Case-Laws GST Sat, 29 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799166