Held - Prima facie, the statute does not create any embargo on the authorities to proceed simultaneously under Chapter.....

Held - It is not in dispute that it was the Commissioner, Central Goods and Service Tax, who initiated the procee.....

Held - There is no ambiguity in the language of Section 6(2)(b) of the CGST/OGST Act, which bars initiation of proceeding by a proper officer under.....

Held - We find that bare perusal of section 6 of the Act, especially Section 6(2)(b), when read with the Clarification dated 05.10.2018, further re.....

Held - It may be noted that the communication dated 10.05.2023 was issued by the Anti-Evasion Department of the GST fo.....

Held - Along with the reply filed by respondent No.1 they have placed on record letter dated 02.02.2023, Annexure R1/1. 

In the afore-sa.....