Section 6(2)(b) in The Central Goods and Services Tax Act, 2017

[Cites 0, Cited by 25] [Section 6(2)] [Section 6] [Entire Act]

Union of India - Subsection

Section 6(2)(b) in The Central Goods and Services Tax Act, 2017

(b)where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 6(2)(b) in The Central Goods and Services Tax Act, 2017