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Tag: Section 6(2)(b)

Delhi High Court: Prior CGST Proceedings Not Barred by Subsequent SGST Proceedings on Same Subject Matter
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Delhi High Court: Prior CGST Proceedings Not Barred by Subsequent SGST Proceedings on Same Subject Matter

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Daily Tax Law Briefing – GST & Income Tax | 29 August 2026
Updates

Daily Tax Law Briefing – GST & Income Tax | 29 August 2026

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Delhi High Court: Section 6(2)(b) Objection to Parallel GST Proceedings Requires Factual Examination
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Delhi High Court: Section 6(2)(b) Objection to Parallel GST Proceedings Requires Factual Examination

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

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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”.
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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”.

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)
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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)

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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.

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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.

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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

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

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