Proceedings by both State & Central GST Authorities allowed if subject matter is not same

Kuppan Gounder P.G. Natarajan Vs Directorate General of GST Intelligence (Madras High Court) As far as Section 6(2)(b) of the Act is concerned, this Court is of the considered opinion that the State authorities issued a notice for intimating discrepancies in the return after scrutiny in proceedings dated 17.12.2020. The said proceedings would reveal that during the scrutiny of the return for the tax period referred certain discrepancies have been noticed. Regarding such discrepancies, the proceedings are initiated and is pending for adjudication. As far as the present summon is concerned, ther...