Lawgics – Judgment No. 178
Synopsis: Section 6(2)(b) prohibits the initiation of parallel proceedings by State and Central authorities on the same subject matter.
Advertisements
Once a proceeding is initiated by State Tax Authority, the DGGI cannot initiate parallel proceedings on the same subject matter i.e. regarding the same supplier.
Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
Share this content:
Post Comment