Officers Can Conduct Parallel Inquiries Under U.P.G.S.T. and C.G.S.T. Acts; Section 6(2)(b) Prohibition Not Applicable Here.

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....Parallel enquiry proceedings by the officers of different jurisdiction - Proper officer under the U.P.G.S.T. Act or the C.G.S.T. Act may invoke power under Section 70 in any inquiry. Prohibition of Section 6(2)(b) of the C.G.S.T. Act shall come into play only when any proceeding on the same subject-matter has already been initiated by a proper officer under the U.P.G.S.T. Act - In the present case, since the subject-matter is different, the prohibition does not come into play - HC....