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Tag: Section 6(2)(b)

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 -
0
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 -
0
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 -
0
State GST Authority Barred from Parallel Proceedings When Centre Has Already Initiated Action
Case Laws

State GST Authority Barred from Parallel Proceedings When Centre Has Already Initiated Action

Kirti Gupta -
0
Parallel proceedings cannot be initiated under CGST and SGST Act on the same issue.
Case Laws

Parallel proceedings cannot be initiated under CGST and SGST Act on the same issue.

Team Gstindiaguide -
0
Assesse cannot take benefit of Section 6(2)(b) that an enquiry is still under consideration from the State Government, therefore Central Government cannot further proceed with another proceeding under the Act.
Case Laws

Assesse cannot take benefit of Section 6(2)(b) that an enquiry is still under consideration from the State Government, therefore Central Government cannot further proceed with another proceeding under the Act.

Team Gstindiaguide -
0
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