S.6(2)(b) CGST Act | Central Authority Can Issue Summons Despite State Authority Initiating Proceedings : Supreme Court

On August 14, 2025, the Supreme Court clarified that a summons issued by Central GST authorities under Section 70 of the CGST Act is not considered "initiation of proceedings" under Section 6(2)(b), which bars parallel adjudication by Central and State authorities on the same matter. The court drew a crucial distinction between investigative summons and formal adjudication, allowing such summons even if State proceedings are pending. It also recommended improved real-time data sharing and cooperation between CGST and SGST authorities to avoid taxpayer hardship arising from overlapping GST actions. :contentReference[oaicite:0]{index=0}