Navigating Concurrent Jurisdiction: Analysis of S. 6(2)(b) of CGST Act

• Various powers vested in GST Officers to ensure effective implementation of GST law
• Assessment of taxpayer under GST regime assigned to central or state department
• Intelligence-based enforcement actions can be initiated by any department
• Issue arises due to dual GST Model in India
• Both Central and State Governments possess jurisdiction to impose GST
• Duality of investigative power leads to parallel proceedings
• S. 6(2)(b) of CGST Act prohibits initiation of proceedings on subject matter already initiated
• Principle of comity of courts and protection against ‘double jeopardy’ applied
• Ambiguity in interpretation of S. 6(2)(b) due to undefined terms
• Taxpayers seeking judicial recourse in cases of parallel investigations

Source: metalegal.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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