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