https://www.taxtmi.com/article/detailed?id=17453 Section 6(2)(b) of the CGST Act bars parallel action by Central and State GST authorities only where both proceedings concern the same liability, deficiency, or contravention requiring adjudication. Common registered person, financial year, supplier, input tax credit amount, or overlapping factual background does not establish identity. Changing provisions cannot avoid the bar if the underlying contravention is unchanged; however, a later fraud-based input tax credit proceeding involving invoices without actual supply may remain distinct from a general input tax credit eligibility or mismatch proceeding. en-us Thu, 24 Sep 2026 08:27:56 +0530 Thu, 24 Sep 2026 08:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17453 Section 6(2)(b) of the CGST Act bars parallel action by Central and State GST authorities only where both proceedings concern the same liability, deficiency, or contravention requiring adjudication. Common registered person, financial year, supplier, input tax credit amount, or overlapping factual background does not establish identity. Changing provisions cannot avoid the bar if the underlying contravention is unchanged; however, a later fraud-based input tax credit proceeding involving invoices without actual supply may remain distinct from a general input tax credit eligibility or mismatch proceeding. Articles Goods and Services Tax - GST Thu, 24 Sep 2026 08:27:56 +0530 https://www.taxtmi.com/article/detailed?id=17453