Section 6(2)(b) of CGST Act: Initiation of proceeding by both DGGI & State Tax Authority

Satyam Castings Pvt. Ltd. Vs Deputy Director, DGGI, Bhubaneswar and another (Orissa High Court)

The case of Satyam Castings Pvt. Ltd. vs Deputy Director, DGGI, Bhubaneswar and another, heard in the Orissa High Court, delves into the interpretation of Section 6(2)(b) of the CGST Act, 2017. The essence of the case lies in whether proceedings initiated by different authorities on the same subject matter are permissible.

Section 6(2)(b) of the CGST Act prohibits the initiation of proceedings by a proper officer under the

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