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![Supreme Court Clarifies ‘Initiation of Proceedings’ u/s 6(2)(b) of GST, Lays Down Twofold Test for ‘Same Subject Matter’ [Read Order] Supreme Court Clarifies ‘Initiation of Proceedings’ u/s 6(2)(b) of GST, Lays Down Twofold Test for ‘Same Subject Matter’ [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076798-supreme-court-supreme-court-clarifies-initiation-of-proceedings-taxscan.webp)
Supreme Court Clarifies ‘Initiation of Proceedings’ u/s 6(2)(b) of GST, Lays Down Twofold Test for ‘Same Subject Matter’ [Read Order]
The Supreme Court of India clarified the meaning of “initiation of proceedings” under Section 6(2)(b) of the Central Goods and Services Tax ( CGST )...