{"id":5602,"date":"2026-04-22T07:31:04","date_gmt":"2026-04-22T07:31:04","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5602"},"modified":"2026-04-22T07:31:54","modified_gmt":"2026-04-22T07:31:54","slug":"customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/","title":{"rendered":"GST, HC HP Judgement Dated 09\/04\/2026 – Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0"},"content":{"rendered":"\n

Case of HM Steels Limited vs Joint Commissioner, HC Himachal Judgement Dated 9th<\/sup>\u00a0April 2026.<\/em>\u00a0HC held that Goods and Services Tax (GST) authorities should coordinate with each other to prevent duplicate or parallel proceedings on the identical subject matter.\u00a0The Court mentioned that Section 6(2)(b\u00a0stops 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.\u00a0<\/p>\n\n\n\n

(Link: HC Himachal Judgement Dated 09\/04\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of HM Steels Limited vs Joint Commissioner, HC Himachal Judgement Dated 9th\u00a0April 2026.\u00a0HC held that Goods and Services Tax […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-5602","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"\nGST, HC HP Judgement Dated 09\/04\/2026 - Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, HC HP Judgement Dated 09\/04\/2026 - Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of HM Steels Limited vs Joint Commissioner, HC Himachal Judgement Dated 9th\u00a0April 2026.\u00a0HC held that Goods and Services Tax […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-22T07:31:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-22T07:31:54+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, HC HP Judgement Dated 09\/04\/2026 – Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0\",\"datePublished\":\"2026-04-22T07:31:04+00:00\",\"dateModified\":\"2026-04-22T07:31:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/\"},\"wordCount\":108,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/\",\"name\":\"GST, HC HP Judgement Dated 09\/04\/2026 - Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-04-22T07:31:04+00:00\",\"dateModified\":\"2026-04-22T07:31:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, HC HP Judgement Dated 09\/04\/2026 – Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, HC HP Judgement Dated 09\/04\/2026 - Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/","og_locale":"en_US","og_type":"article","og_title":"GST, HC HP Judgement Dated 09\/04\/2026 - Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of HM Steels Limited vs Joint Commissioner, HC Himachal Judgement Dated 9th\u00a0April 2026.\u00a0HC held that Goods and Services Tax […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-04-22T07:31:04+00:00","article_modified_time":"2026-04-22T07:31:54+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, HC HP Judgement Dated 09\/04\/2026 – Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0","datePublished":"2026-04-22T07:31:04+00:00","dateModified":"2026-04-22T07:31:54+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/"},"wordCount":108,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["GST","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/","name":"GST, HC HP Judgement Dated 09\/04\/2026 - Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-04-22T07:31:04+00:00","dateModified":"2026-04-22T07:31:54+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/22\/customs-hc-hp-judgement-dated-09-04-2026-parallel-gst-proceedings-by-centre-state-on-same-issue-barred\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, HC HP Judgement Dated 09\/04\/2026 – Parallel GST Proceedings by Centre & State on Same Issue Barred\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=5602"}],"version-history":[{"count":2,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5602\/revisions"}],"predecessor-version":[{"id":5604,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5602\/revisions\/5604"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=5602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=5602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=5602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}