Case of HM Steels Limited vs Joint Commissioner, HC Himachal Judgement Dated 9th April 2026. HC held that Goods and Services Tax (GST) authorities should coordinate with each other to prevent duplicate or parallel proceedings on the identical subject matter. The Court mentioned that Section 6(2)(b stops parallel adjudication, but summons or investigation steps do not indicate the start of proceedings. It stated that an investigation, such as a summons, can continue. It mentioned that if one authority begins proceedings, another authority could not start parallel adjudication.