GST penalty proceedings initiated by State nullifies Centre's jurisdiction on same matter.

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Full Text of the Document

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....Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated u/ss 73 or 74, penalty proceedings u/s 122 are deemed concluded. The impugned show cause notice purporting u/s 122 of CGST Act, after initiation of proceedings by State GST Authorities, is illegal, arbitrary, without jurisdiction, and contrary to provisions of law, warranting court's interference to quash it.....