Central GST Action Invalid Where State Authorities Already Initiated Inquiry: HP HC

Kundlas Loh Udyog Vs State of H.P. & Anr. (Himachal Pradesh High Court) ITC Blocked by Central Authority Quashed for Parallel Proceedings Bar; Blocked Input Tax Credit Set Aside Due to Lack of Jurisdiction; Parallel GST Proceedings Held Impermissible Under Section 6 of CGST Act; Summons and ITC Block Quashed for Violating Statutory Bar on Multiple Actions. The Himachal Pradesh High Court considered a petition filed under Article 227 of the Constitution seeking quashing of a blocked Input Tax Credit (ITC) ledger dated 16 May 2024 (reflected on the portal on 20 May 2024) and summons dated 16...