Section 6(2)(b) bar does not apply when parallel GST proceedings involve distinct investigative material.
Section 6(2)(b) bar does not apply when parallel GST proceedings involve distinct investigative material. Issue Whether parallel proceedings initiated by Central GST authorities under Section 74 are barred under Section 6(2)(b) of the CGST/DGST Act when State GST authorities have already issued a Section 73 notice for the same tax period and ITC amount. Facts… Read More »