GST Parallel Proceedings Valid if Subject Matter Differs: Telangana HC

United Bakers Cooperative Society Limited Vs Assistant Commissioner of Central Tax (Telangana High Court) Telangana High Court – Parallel GST Proceedings & Section 6(2)(b): Granted Petitioner Liberty to File Appeal; Telangana HC Clarifies Scope of “Same Subject Matter” Under Section 6(2)(b); Allows Appeal Route in Parallel Proceedings Dispute Introduction Parallel proceedings under GST—especially involving Central and State authorities—have been a major concern for taxpayers. Section 6(2)(b) of the CGST Act seeks to prevent duplication, but its interpretation has often led to li...