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2019 (12) TMI 1270 - HC - GSTInitiation of proceedings by the Stage GST officers where Central GST officers have already initiated the proceedings - proper officer - sections 5 and 6 of the Gujarat Goods and Services Tax Act, 2017 - It was submitted that there cannot be two parallel investigations under the State Act as well as the Central Act - HELD THAT:- Issue Notice returnable on 23rd January, 2020. By way of ad-interim relief, the respondents are restrained from taking any coercive action against the petitioner pursuant to the impugned inquiry proceedings.
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