Himachal HC Restricted Parallel GST Proceedings Due to Statutory Bar on Same Subject Matter

J.B. Rolling Mills Limited Vs Union of India & Others (Himachal Pradesh High Court) The petitioner invoked the writ jurisdiction of the Himachal Pradesh High Court under Article 226 of the Constitution, seeking quashing of multiple summons and notices issued by the Central GST authorities, or alternatively, a direction to keep such notices in abeyance until completion of proceedings initiated by the State GST authorities. The core issue before the Court was the applicability of the bar under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, which prohibits initiation of par...