Parallel GST Proceedings by Central & State GST Authorities not Permissible

Shivalik International Vs Joint Commissioner of State Tax (Himachal Pradesh High court)

In a ruling addressing procedural overlap in GST investigations, the Himachal Pradesh High Court has directed that a taxpayer, Shivalik International, should not face parallel proceedings from both Central and State GST authorities for the same cause and period. The court’s decision came in response to a petition filed by Shivalik International, challenging summons issued under Section 70 and DRC-01A under Section 74(5) of the CGST/HPGST Act, along with the sealing of their business premi

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