Parallel GST Proceedings Cannot Continue as Section 6(2)(b) Bars Duplicate Adjudication

Saraswati Spinning And Weaving Mills Vs State of Himachal Pradesh (Himachal Pradesh High Court) The petitioner challenged DRC-01A and DRC-01 notices issued by the State GST authorities for the financial year 2019-20 concerning denial of Input Tax Credit (ITC) under Section 16(2)(c) of the CGST/HGST Acts. The petitioner initially sought quashing of the notices and challenged the validity of Section 16(2)(c), but during the hearing chose not to press the constitutional challenge, reserving liberty to raise it separately in future. The petitioner contended that detailed replies and supporting d...