Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on the same subject matter
The Hon’ble Gauhati High Court in the case of Rajesh Mittal relying upon the provision of Section 6(2)(b) of the CGST Act stayed the proceeding initiated by the Revenue Department, thereby holding that, Central GST Authority should not have issued the SCN when State GST Authorities have already issued SCN on the same issue