[The Viewpoint] Dual proceedings and trapped Taxpayers - App

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

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India , Allahabad , Uttar Pradesh , , Union Of India , High Court , Gk Trading Company , Central Goods And Services Tax Act 2017 , Parallel Proceedings , Taxpayers , Ngst , 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 , 023 , Lakshmikumaran And Sridharan , Gauri Salunke , Chitrartha Gupta , Brijesh Kothary , Cgst Act , Gst Notices ,