Guidelines Laid Down to Prevent Parallel Adjudication by Central and State GST Authorities: Supreme Court

In a significant judgment, the Supreme Court ruled on 14th August 2025 that issuance of summons under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) does not amount to “initiation of proceedings” under Section 6(2)(b). This means that both Central and State GST authorities are allowed to conduct parallel inquiries during the investigation stage without being barred by the proceedings initiated by the other authority.…