Delhi High Court Clarifies State GST Authority Cannot Proceed Where CGST Authority Has Prior Jurisdiction Under Section 6 of CGST Act
The Delhi High Court has held that when the Central GST Authority has already initiated proceedings and issued a show cause notice covering certain entities, the State GST Authority is precluded from proceeding in respect of the same entities under Section 6 of the CGST Act. The impugned order by the State GST Authority was quashed.
