State GST Authorities Cannot Reopen Issues Already Adjudicated by Central Authorities: Madras HC

V.M. & Co. Vs State Tax Officer (Madras High Court) Madras HC Quashes Parallel GST Proceedings Due to Possible Overlap With Central Investigation; GST Parallel Proceedings Invalid if Based on Same Subject Matter Already Examined; Madras HC Applies Supreme Court Armour Security Ruling to Set Aside GST Assessment; State GST Assessment Quashed as Court Orders Verification of Overlap With Central GST Order; Section 6(2)(b) Bars Duplicate GST Proceedings on Same Contravention; Madras HC Says ‘Same Subject Matter’ Under GST Means Identical Tax Liability and Facts; GST Authorities Directed to...