2026-VIL-37-HP
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SGST High Court Cases

GST - Prohibition on parallel proceedings under Section 6(2)(b) of CGST Act, 2017 – Issue of summons and show cause notices by the Central GST (CGST) and State GST authorities on the same subject matter. The petitioner contended that the initiation of parallel proceedings by the CGST and State GST authorities on the same subject matter is barred under Section 6(2)(b) of the CGST Act - Whether the summons and show cause notices issued by the CGST and State GST authorities are overlapping the same subject matter, thereby initiating 'parallel proceedings' which are barred by Section 6(2)(b) of the CGST Act – HELD - Applying the principles laid down by the Supreme Court in the Armour Security (India) Ltd. case, once one authority (Central or State) has initiated proceedings first in point of time, the other authority is barred from commencing parallel adjudicatory proceedings on the same subject matter under Section 6(2)(b) of the CGST Act. However, bona fide steps for investigation, such as issuance of summons under Section 70, are permissible unless they amount to initiation of a parallel proceeding - The petitioner is directed to appear before the Central Authority, file the response to the show cause notice, and raise the contentions along with relevant documents. The State Authority is directed to communicate with the Central Authority to verify the claim of the petitioner and coordinate to ensure that the petitioner is not subjected to multiple adjudicatory processes on the same subject matter - The petition is disposed of
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