GST Authorities can initiate inquiry u/s 70 collaterally with proceedings u/s section 6(2)(b)

G.K. Trading Company Vs Union Of India And 4 Others (Allahabad High Court) Conclusion: GST authorities are allowed to initiate inquiry proceedings under Section 70 of CGST Act, 2017 collaterally with the proceedings under section 6(2)(b) as prohibition of Section 6(2)(b) of the C.G.S.T. Act shall come into play only when any proceeding on the same subject-matter has already been initiated by a proper officer under the U.P.G.S.T. Act and therefore, proper officer under the U.P.G.S.T. Act or the C.G.S.T. Act may invoke power under Section 70 in any inquiry. Held: The issue arose for consideratio...