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Sec 6(2)(b) says that where a proper officer under the Central or State Act has started proceedings on a subject matter, no proceedings on the same subject matter can be started by the other.
GST
Notices from both Central and State officers
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Provisions
Sec 6(2)(b), CGST Act 2017
Analysis
If the State officer issued a notice on ITC for FY 2022-23 and later the Central officer issues one on the same ITC, reply to the second pointing out Sec 6(2)(b) with a copy of the first. Courts have interpreted 'same subject matter' narrowly in some cases, so compare the issues carefully.
Close
- Compare the two notices for period and issue
- Write to the second officer citing Sec 6(2)(b) with the first notice
- Reply on merits to the first
- Keep both cases tracked
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