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Section 6(2)(b)
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Section 6(2)(b)
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...
Kirti Gupta
-
1st December 2025
0
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
-
27th November 2025
0
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...
Kirti Gupta
-
25th November 2025
0
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
-
3rd November 2025
0
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...
Kirti Gupta
-
3rd November 2025
0
Case Laws
Dual GST proceedings held impermissible — Audit by State authority bars parallel demand by Central authority on same subject matter
Kirti Gupta
-
27th October 2025
0
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
-
12th September 2025
0
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
-
2nd September 2025
0
Case Laws
DGST Cannot Proceed When CGST Has Already Adjudicated on Same Matter
Kirti Gupta
-
12th August 2025
0
Case Laws
State GST Authority Barred from Parallel Proceedings When Centre Has Already Initiated Action
Kirti Gupta
-
3rd August 2025
0
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