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

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State of Himachal Pradesh - Subsection

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

(b)where a proper officer under the Central Goods and Services Tax Act, 2017, (No. 12 of 2017) 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.

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State of Himachal Pradesh - Subsection

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