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[The Viewpoint] Dual proceedings and trapped Taxpayers - Applicability of Section 6(2)(b) of GST Act
The article discusses the applicability of Section 6(2)(b) of the Central and State GST Acts and its effects on taxpayers as well as the possibility of dual proceedings initiated by both Central and State Tax authorities
Uttar pradesh
Union of india
High court
Gk trading company
Central goods and services tax act 2017
Parallel proceedings
Union territory goods and services tax act
State goods and services tax act
Section 6 2b cgst act
Gst laws
Time limit
Show cause notice
Gk trading companyv union of india
Notification no 09 2023 central tax dated 31st march
Lakshmikumaran and sridharan
Gauri salunke
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