NOTIFICATIONS
| Notification No. | Subject |
| Seeks to cross-empower State Tax officers who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts shall act as PO for processing and grant of refund under CGST Act. |
CASE LAW
| Authority |
One liner |
|
2025(03)LCX0317 Karnataka High Court Fortune Healthcare Services |
Orders initiating parallel proceedings for the same period u/s 73 of GST Act impermissible u/s 6(2)(b) of CGST Act were quashed |
|
2025(02)LCX0398 Delhi High Court Armour Security India Limited |
Court upheld the validity of summons issued by Central GST authorities, ruling that a search and investigation are not barred u/s 6(2) (b) of the CGST Act even if State GST proceedings are ongoing |
|
2024(09)LCX0552 Delhi High Court DLF Home Developers Limited |
Two authorities cannot proceed simultaneously in respect of the same issue. |
|
2024(09)LCX0074 Himachal Pradesh High Court Kundlas Loh Udyog |
Initiation of proceedings by DGGI on the same subject matter already being investigated by state authorities would be contrary to provisions of Section 6(2)(b) of the CGST Act. |
|
2024(07)LCX0272 Madras High Court Fazil Trader @ Farook |
Demand order passed solely on the ground that the tax payer did not reply to SCN, is remanded for reconsideration after providing reasonable opportunity of hearing to assessee. |
|
2024(04)LCX0210 Madras High Court Ram Agencies |
In the absence of notification issued for cross-empowerment, authorities from the counterpart Department cannot initiate proceedings where an assessee is assigned to the counterpart |
|
2024(03)LCX0411 Telangana High Court Dott Services Limited |
As per section 6 of CGST Act once the proceedings have already been finalized on the same set of facts and issue, there cannot be subsequent proceedings again drawn. |
|
2024(03)LCX0313 Madras High Court Tvl Vardhan Infrastructure |
In absence of a notification for cross-empowerment, cross interference by the counterparts is without jurisdiction |
|
2024(03)LCX0113 Rajasthan High Court Rais Khan |
Issuance of summons under Section 70 of the CGST Act is not hit by Section 6(2)(b) of the CGST Act |
|
2024(02)LCX0288 Gauhati High Court Subhash Agarwalla |
Section 6[2] of the CGST/SGST Act, states that once a proceeding is initiated either of the above two Acts, another proceeding for the same period under the other Act is not to be initiated. |
|
2022(02)LCX0159 Allahabad High Court Ajay Verma |
Show cause notice and assessment order do not suffer from any inherent lack of jurisdiction after well participating in the assessment proceedings by the assessee |
|
2021(09)LCX0036 Madras High Court Kuppan Gounder P.G. Natarajan |
The bar contained under Section 6(2)(b) of the CGST Act is with regard to any proceedings initiated by a proper officer on a subject matter, on the same subject-matter, the proper officer under the Central Act cannot initiate any action referred. |
|
2021(03)LCX0125 Calcutta High Court Raj Metal Industries & Anr. |
When a proceeding has been initiated by the Central authorities, the State cannot step into the same. |