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HomeGSTHP High Court Bars Parallel GST Proceedings, Reiterates S. 6(2)(b) Protection Against...

HP High Court Bars Parallel GST Proceedings, Reiterates S. 6(2)(b) Protection Against Overlapping Adjudication

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The Himachal Pradesh High Court has reiterated the statutory bar on parallel GST adjudicatory proceedings by Central and State tax authorities on the same subject matter, holding that such duplication is prohibited under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017.  The Bench of Justice Vivek Singh Thakur and Justice Romesh Verma,…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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