Simultaneous Action by Centre and State GST Raises Jurisdiction Issue:

The Gauhati High Court has intervened in a matter where both the Central and State GST authorities had initiated simultaneous proceedings against a petitioner on the same set of facts, raising a significant jurisdictional issue. The court has barred both authorities from taking any coercive action against the petitioner until the matter is heard again. The petitioner had argued that being subjected to parallel investigations by two different agencies for the same issue is a violation of legal principles and causes undue harassment. The court acknowledged that this raises an important question about the proper jurisdiction and coordination between the central and state tax administrations under the GST regime. By granting interim protection to the petitioner, the court has signaled its intent to examine the issue of overlapping jurisdictions to prevent taxpayers from being caught in the crossfire of multiple authorities.