United Bakers Cooperative Society Limited Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana High Court – Parallel GST Proceedings & Section 6(2)(b): Granted Petitioner Liberty to File Appeal; Telangana HC Clarifies Scope of “Same Subject Matter” Under Section 6(2)(b); Allows Appeal Route in Parallel Proceedings Dispute
Introduction
Parallel proceedings under GST—especially involving Central and State authorities—have been a major concern for taxpayers. Section 6(2)(b) of the CGST Act seeks to prevent duplication, but its interpretation has often led to litigation.
In a detailed ruling dated 23.04.2026, the Telangana High Court clarified the scope of “same subject matter” and laid down important guidelines on overlapping proceedings. At the same time, the Court granted liberty to the petitioner to pursue the appellate remedy, reinforcing the importance of statutory forums.
Case Background
The dispute arose from:
- Two separate proceedings/orders-in-original dated 22.08.2025 and 13.11.2025
- Both relating to the same tax period
Petitioner’s grievance:
- Alleged parallel proceedings in violation of Section 6(2)(b)
- Claimed that second proceeding overlapped with earlier proceedings
Nature of proceedings:
- First proceeding: Based on difference between GSTR-1 and GSTR-3B (short payment of tax)
- Second proceeding: Based on excess ITC availed (GSTR-3B vs GSTR-2A/9 mismatch)
Key Legal Issue
Whether two GST proceedings can be treated as barred under Section 6(2)(b) when:
- They relate to the same tax period, but
- Arise from different discrepancies or contraventions
Arguments Presented
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