The Delhi High Court held that the bar under Section 6(2)(b) applies only where the earlier and subsequent GST proceedings concern the same liability or contravention, and not merely because they involve the same assessee, period or similar transactions.
Since the subsequent Section 74 proceedings involved allegations of fraudulent ITC without actual supply of goods, the Court found that identity of the “same subject matter” had not been established and dismissed the writ petition, leaving statutory appellate remedies open.
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