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Section 6(2)(b) CGST Act Does Not Bar Parallel Proceedings for Different Financial Years and Distinct Tax Violations

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Brief summary of the case – Delhi High Court

Court: Delhi High Court
Number:
W.P.(C) 1036/2026 & CM APPL. 5022/2026
Petitioner:
M/S Ramada Engineering Industry
Respondent: Additional Commissioner
Date of decision: 23.04.2026
Judges: Hon’ble MR. Justice Nitin Wasudeo Sambre And Hon’ble MR. Justice Ajay Digpaul

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Brief summary of the case – Supreme Court of India

Court: Supreme Court of India
Number:
Petition(s) for Special Leave to Appeal (C) No(s).21470/2026
Petitioner:
M/S Ramada Engineering Industry
Respondent: Additional Commissioner
Date of decision: 31.07.2026
Judges: Hon’ble Ajay Digpaul And Nitin Wasudeo Sambre

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