Appeal dismissed: Central GST proceedings valid under Sections 6(2)(b), 67(1), and 73 of CGST Act

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....The HC dismissed the appeal challenging the issuance of the SCN under Section 73 of the CGST Act. It was held that the Central GST authorities had validly initiated proceedings first, including inspection under Section 67(1) and issuance of a show cause notice, thereby precluding the State GST authorities from initiating parallel proceedings on the same subject matter as per Section 6(2)(b) of the CGST Act. The State proceedings, including issuance of DRC-01 and DRC-02, were closed without adjudication. Consequently, the Central GST proceedings were not barred, and the appellant's contention lacked merit. The appeal was accordingly dismissed.....