Answer

1. F

   Facts

   Each taxpayer is assigned to either the Central or State tax administration. Sec 6(2)(b) says that once one authority has started proceedings on a subject matter, the other cannot start proceedings on the same matter.

2. P

   Provisions and law

   • Sec 6(2)(b), CGST Act 2017Where a proper officer under one Act has initiated proceedings on a subject matter, no proceedings shall be initiated by the other on the same matter
   • Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
3. A

   Analysis

   Check your jurisdiction on the registration certificate or the portal profile. Example: State officer issues ASMT-10 for FY 2022-23 ITC, and a Central officer later issues a notice on the same ITC point. Reply to the second notice in time, attach the first notice and your reply, and ask that it be dropped under Sec 6(2)(b). Different issues can still be examined separately.

4. C

   Conclusion

   1. 1Check whether you are under Central or State administration
   2. 2Compare the subject matter and period of both notices
   3. 3Reply to each on time
   4. 4Ask the later authority to drop overlapping points under Sec 6(2)(b)

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.