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 |
|
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)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 |
|
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. |