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Tag: Section 6(2)(b)

Himachal Pradesh HC Applies Armour Security Principles to Parallel GST Proceedings
Updates

Himachal Pradesh HC Applies Armour Security Principles to Parallel GST Proceedings

Team Gstindiaguide -
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Refund ordered as the DRC-03 deposit made during GST inspection was held involuntary, while the search/inspection was upheld as valid based on material forming “reasons to believe”.
Case Laws

Refund ordered as the DRC-03 deposit made during GST inspection was held involuntary, while the search/inspection was upheld as valid based on material forming “reasons to believe”.

Kirti Gupta -
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Investigation permitted as no prior probe existed, leading the Court to uphold DGGI Jaipur’s authority under Section 6(2)(b)
Case Laws

Investigation permitted as no prior probe existed, leading the Court to uphold DGGI Jaipur’s authority under Section 6(2)(b)

Kirti Gupta -
0
Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.
Case Laws

Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.

Kirti Gupta -
0
Dual GST proceedings by both Central and State authorities held invalid; matter remitted for fresh adjudication with liberty to seek amnesty relief.
Case Laws

Dual GST proceedings by both Central and State authorities held invalid; matter remitted for fresh adjudication with liberty to seek amnesty relief.

Kirti Gupta -
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Dual proceedings under GST held impermissible as parallel adjudications by State and Central authorities were found violative of Section 6(2)(b); matter remanded for fresh consideration
Case Laws

Dual proceedings under GST held impermissible as parallel adjudications by State and Central authorities were found violative of Section 6(2)(b); matter remanded for fresh consideration

Kirti Gupta -
0
Dual GST proceedings held impermissible — Audit by State authority bars parallel demand by Central authority on same subject matter
Case Laws

Dual GST proceedings held impermissible — Audit by State authority bars parallel demand by Central authority on same subject matter

Kirti Gupta -
0
Summons upheld as Delhi High Court clarified that Section 6(2)(b) bars only parallel assessment and not investigation arising from search operations
Case Laws

Summons upheld as Delhi High Court clarified that Section 6(2)(b) bars only parallel assessment and not investigation arising from search operations

Kirti Gupta -
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Blocked ITC ledger and summons quashed as parallel proceedings by DGGI held impermissible under Section 6(2)(b) of CGST Act
Case Laws

Blocked ITC ledger and summons quashed as parallel proceedings by DGGI held impermissible under Section 6(2)(b) of CGST Act

Kirti Gupta -
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DGST Cannot Proceed When CGST Has Already Adjudicated on Same Matter
Case Laws

DGST Cannot Proceed When CGST Has Already Adjudicated on Same Matter

Kirti Gupta -
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