State GST Authorities Lack Jurisdiction if CGST Notice Already Issued on Same Matter

Bio Veda Action Research Company Vs Union of India and 4 others (Allahabad High Court)

The Allahabad High Court quashed a show cause notice and order issued by the State GST authorities against Bio Veda Action Research Company, ruling that they had no jurisdiction since the CGST authorities had already initiated proceedings on the same subject matter. The petitioner challenged the order dated 25.08.2024, arguing that a show cause notice had been issued by CGST authorities on 02.06.2022. Despite raising an objection under Section 6(2)(b) of the CGST Act, 2017, the State GST authorit

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