Section 6 of the CGST Act, 2017 — Parallel Proceedings by Centre and State–-- The petitioner challenged the summons dated 03.01.2023, on the ground that the first respondent, being the Central Authority as well as the second respondent, being the State Authority, have simultaneously initiated proceedings under the Act, in respect of the same subject matter, which is impermissible as per the provisions of Section 6(2)(b). The court observed that the petitioner has submitted a reply dated 18.01.2023 to the impugned summons. Even before a decision is taken by the first respondent, the petitioner has filed this writ petition prematurely. The petitioner will have to necessarily await the outcome of the decision of the first respondent.

Held that:- The Hon’ble High Court directed the first respondent to consider the petitioner's reply dated 18.01.2023 to the impugned summons and decide as to whether the subject matter of the proceedings initiated by the second respondent as well as the proposed proceedings of the first respondent are one and the same, within a period of four weeks. In case the first respondent decides that the subject matter is one and the same, they will have to necessarily drop the proposed initiation of proceedings against the petitioner as per the provisions of Section 6(2) (b) of the Act.