GST Parallel Proceedings: SC Says Summons not Trigger Section 6(2)(b) Bar

Armour Security (India) Ltd. Vs Commissioner (Supreme Court of India) The Supreme Court of India, in a landmark judgment delivered on August 14, 2025, in the case of M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Anr. [Special Leave Petition (C) No. 6092 of 2025 dated August 14, 2025], has provided crucial clarity on the interpretation of Section 6(2)(b) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). This ruling addresses the persistent ambiguity surrounding the “initiation of proceedings” and “same subject matt...