https://www.taxtmi.com/caselaws?id=799339 Section 6(2)(b) of the CGST Act bars parallel central and state GST proceedings only where they concern the identical liability or contravention. Commonality of the assessee, financial year, supplier, or similar tax exposure is insufficient. Alleged fraudulent input tax credit based on invoices unsupported by actual supply may constitute a distinct contravention where it was not previously adjudicated; different GSTINs under a common trade name are relevant but not conclusive. Objections involving evidence, receipt of goods, fraud, suppression, and tax, interest or penalty should be pursued through the statutory appellate remedy rather than writ jurisdiction, absent exceptional circumstances. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799339 Section 6(2)(b) of the CGST Act bars parallel central and state GST proceedings only where they concern the identical liability or contravention. Commonality of the assessee, financial year, supplier, or similar tax exposure is insufficient. Alleged fraudulent input tax credit based on invoices unsupported by actual supply may constitute a distinct contravention where it was not previously adjudicated; different GSTINs under a common trade name are relevant but not conclusive. Objections involving evidence, receipt of goods, fraud, suppression, and tax, interest or penalty should be pursued through the statutory appellate remedy rather than writ jurisdiction, absent exceptional circumstances. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799339