Parallel GST Proceedings Barred by Delhi HC

Sun Automation Limited Vs Sales Tax Officer (Delhi High Court) Delhi High Court, in the case of M/s Sun Automation Limited vs. Sales Tax Officer, has set aside a demand of over Rs. 157 crores raised by the Delhi Goods and Services Tax (DGST) Department. The court ruled that the DGST Department lacked the authority to initiate proceedings on a subject matter already adjudicated by the Central Goods and Services Tax (CGST) Department. This decision hinges on the interpretation and application of Section 6(2)(b) of the Central Goods and Service Tax Act, 2017. Background of the Case: M/s Sun Autom...