Cancellation of Registration | Prohibition of parallel or duplicate proceedings for the same reasons

Описание: Prohibition of parallel or duplicate proceedings for the same reasons.

Section 6(2)(b) of the Central Goods and Services Tax (CGST) Act, 2017, states as follows:

“Where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.”

This provision essentially prohibits parallel or duplicate proceedings by Central GST authorities once a matter has already been initiated by the State GST authorities (or vice versa), thereby avoiding double adjudication and ensuring clarity and fairness in GST-related matters.

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