Himachal Pradesh High Court Clarifies Bar on Parallel GST Proceedings Under Section 6(2)(b) Following Supreme Court Guidelines
The Himachal Pradesh High Court has reaffirmed that, under Section 6(2)(b) of the CGST Act, once either the Central or State GST authority initiates adjudicatory proceedings on a particular subject matter, parallel proceedings by the other authority are barred. The Court directed authorities to coordinate and follow Supreme Court guidelines to prevent duplication and ensure fair process.
