Parallel GST Proceedings by Centre & State on Same Issue Barred: HP HC

H.M. Steels Limited Vs Joint Commissioner (Himachal Pradesh High Court) The Himachal Pradesh High Court dealt with a writ petition filed under Article 226 of the Constitution challenging proceedings initiated by Central GST authorities on the ground that they were without jurisdiction and violated Section 6 of the Central Goods and Services Tax Act, 2017 (CGST Act). The central issue concerned the prohibition under Section 6(2)(b) against initiation of parallel proceedings on the same subject matter when proceedings have already been initiated by another authority. The Court noted that the iss...