Case of Armour security (India) Ltd vs Commissioner, SC Judgement Dated 14th August 2025. The apex court has provided crucial clarity on the interpretation of Section 6(2) (b) of the CGST Act. It addresses the persistent ambiguity surrounding the “initiation of proceedings” and “same subject matter” in the context of parallel investigations and/ or proceedings by the Central and State tax authorities. The Court held that summons issued under Section 70 will not amount to “initiation of proceedings” within the meaning of Section 6(2)(b) of the CGST Act.