Parallel GST Action not Allowed Since SCN Came After State Summons: HP HC

Friends Alloys Vs Union of India (Himachal Pradesh High Court)

The petitioner filed a writ petition under Article 226 of the Constitution seeking to quash certain notices and summons, including Annexure P-6 and P-15, or alternatively to direct the Central Authority to keep Annexure P-15 in abeyance until the proceedings initiated by the State Authority under Section 70 of the CGST Act were completed. The central issue raised was whether the prohibition in Section 6(2)(b) of the CGST Act barred one authority from initiating parallel proceedings on the same subject matter when anothe

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