Held - The Apex Court, in Armour Security case, has held that once one authority—Central or State—has initiated proceedings first in point of time, any subsequent parallel adjudicatory proceedings on the same cause of action by the other authority are barred under Section 6(2)(b). The Apex Court has emphasized the need to avoid overlapping proceedings and multiplicity, while at .....

Held - By virtue of cross-empowerment under Section 6(1) of the GST Act the State Proper Officer and the Central Proper Officer are appointed for all the purpose of the CGST Act and the OGST Act. Taking into consideration the events enumerated above, it is apparent that the exercise of power under Section 74 by the State Proper Officer based on the intelligence received is before the initiation of proceeding by the.....

Held: At the stage of issuing a summons, the Department is yet to determine whether proceedings should be initiated against the assessee. Such evidence-gathering and inquiry do not constitute “proceedings” within the meaning of Section 6(2)(b) of the CGST Act. The mere issuance of a summons cannot be equated with proceedings barred under the Act, as the subject matter cannot be ascertained solely throug.....

Held - From a perusal of the orders, it would further transpire that an enforcement case was initiated to verify the veracity of the claim made by the petitioner as regards exempted/nil rated supply and it is pursuant thereto that three several orders have been passed. Insofar as the show cause notice issued by the CGST authorities dated 19th December, 2023 is concerned, I find that the same has been initiated for .....

Held - Prima facie, the statute does not create any embargo on the authorities to proceed simultaneously under Chapter XIII and Chapter XIV of the said Act. However, at the same time, having regard to the special provision contained in Section 65(7) of the said Act and the respondent no.3 having conducted an audit and having issued a show cause, ordinarily, the registered taxable persons are not to be subjected to .....

Held - It is not in dispute that it was the Commissioner, Central Goods and Service Tax, who initiated the proceedings under Section 67 of the CGST/HPGST Act, 2017 prior in point of time and it is out of sheer ignorance of such proceedings that the Joint Commissioner, State Taxes and Excise-cum- Proper Officer also proceeded by not only carrying out the raid in the premises of the peti.....