Simultaneous initiation of proceedings by both Central & State Authority is impermissible in law

Tvl. Al-Madhina Steel Traders Vs State Tax Officer (ST) (Madras High Court) Madras High Court held that simultaneous initiation of proceedings, both by Central Authority and by the State Authority, under GST Act is impermissible under law as per the provisions of Section 6(2)(b) of the GST Act, 2017. Facts- The petitioner has challenged the impugned summons dated 03.01.2023 issued by the first respondent on the ground that the first respondent, being the Central Authority as well as the second respondent, being the State Authority, have simultaneously initiated proceedings under the GST Act ag...