Himachal Pradesh High Court Applies Section 6(2)(b) Bar on Parallel GST Proceedings to an Input Tax Credit Dispute
The Himachal Pradesh High Court, in H.M. Steels Ltd. v. Union of India & Ors. (CWP No. 6070/2024, judgment dated
GST Updates
Parallel Proceedings
Case Law
Supreme Court Stays Fresh GST Show Cause Notice, Flags Jurisdictional Error in Parallel Proceedings
The Supreme Court has stayed a fresh Section 74 CGST show cause notice after finding it duplicated a demand already pending in statutory appeal — a reminder that parallel proceedings on the same tax demand raise a substantial jurisdictional question.