If proceedings pending under CGST Act than no proceedings can be initiated under SGST

Raj Metal Industries & Anr. Vs Union of India & Ors. (Calcutta High Court) While allowing a writ petition filed by Raj Metal Industries & Anr, the Calcutta High Court has quashed the proceedings initiated by the West Bengal GST authorities by considering the fact that the matter is already pending before the CGST authorities. The Company argued before the Court that in terms of clause (b) of sub-section (2) of section 6 of the WBGST ACT, where a proper officer under Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiat...