Central GST Action Invalid Where State Authorities Already Initiated Inquiry: HP HC

Kundlas Loh Udyog Vs State of H.P. & Anr. (Himachal Pradesh High Court)

ITC Blocked by Central Authority Quashed for Parallel Proceedings Bar; Blocked Input Tax Credit Set Aside Due to Lack of Jurisdiction; Parallel GST Proceedings Held Impermissible Under Section 6 of CGST Act; Summons and ITC Block Quashed for Violating Statutory Bar on Multiple Actions.

The Himachal Pradesh High Court considered a petition filed under Article 227 of the Constitution seeking quashing of a blocked Input Tax Credit (ITC)

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