https://www.taxtmi.com/caselaws?id=799870 Section 6(2)(b) of the CGST Act applies when central and state departmental proceedings concern the same tax liability, deficiency or obligation arising from a particular contravention; similar liabilities arising from distinct infractions do not trigger the bar. State GST proceedings had already covered FYs 2017-18 and 2018-19, while the central authority confirmed a consolidated demand extending from July 2017 to November 2022 and including those years. The consolidated demand could not cover the overlapping financial years. The impugned order was quashed and remitted for fresh determination excluding FYs 2017-18 and 2018-19. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799870 Section 6(2)(b) of the CGST Act applies when central and state departmental proceedings concern the same tax liability, deficiency or obligation arising from a particular contravention; similar liabilities arising from distinct infractions do not trigger the bar. State GST proceedings had already covered FYs 2017-18 and 2018-19, while the central authority confirmed a consolidated demand extending from July 2017 to November 2022 and including those years. The consolidated demand could not cover the overlapping financial years. The impugned order was quashed and remitted for fresh determination excluding FYs 2017-18 and 2018-19. Case-Laws GST Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799870