Section 6 of the CGST Act, 2017 — Parallel Investigations by both Central and State authorities – The petitioner challenged the impugned Summons dated 18.10.2022 issued under Section 70 (1), on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneously under the respective Acts with regard to the same subject matter. He is already facing proceedings initiated by the Central Authority and therefore, the question of the State Authority initiating proceedings, will not arise as per Section 6(2)(b) of the Act. The court observed that the petitioner has only been called upon to produce documents and has also been called to come for personal hearing. The petitioner has not participated in the personal hearing. He has to participate in the enquiry to be conducted by the fifth respondent and only then it can be ascertained whether the proceedings initiated by the Central and State Authority are one and the same involving the same subject matter. If it is the same subject matter, the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter.

Held that:- The Hon’ble High Court directed the petitioner to participate in the personal hearing and state all his objections and the fifth respondent shall consider the petitioner's objections on merits and in accordance with law and thereafter, decide as to whether the petitioner can be prosecuted once again, when the Central Authority has already prosecuted him under the Act.