GST
DRC-01A from both state and central officers
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Facts
Sec 6(2)(b) says where one authority has started proceedings on a subject matter, the other cannot start proceedings on the same subject matter.
Provisions and law
- Sec 6(2)(b), CGST Act 2017No parallel proceedings by central and state officers on the same subject matter
Analysis
Reply to both, pointing out the earlier proceeding and its reference to the later one. Ask the later officer to drop it. Keep the replies consistent. The rule protects you from paying twice on the same issue, so make sure the reply cites the earlier reference number and date.
Conclusion
- Compare the two intimations for period and issue.
- Reply to the later one citing Sec 6(2)(b) and the earlier reference.
- Reply to the earlier one on merits.
- Keep both replies consistent.
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