If State GST Has Started Proceedings, They Must Complete The Process; It Cannot Be Transferred To Central GST: Himachal Pradesh High Court

The Himachal Pradesh High Court ruled that when proceedings under both the Central GST (CGST) and State GST (SGST) Acts are initiated simultaneously, they should be transferred to the jurisdiction of the Central GST authority. This decision streamlines the process and ensures that overlapping tax disputes involving both central and state authorities are addressed under a unified framework. The court highlighted the need to avoid duplication of proceedings to reduce legal confusion and administrative burden on taxpayers.