Honb. Himachal Pradesh High Court has pleased to pass the order that either CGST authorities or SGST authorities under the GST Act can proceed on the same subject matter

 Honb. Himachal Pradesh High Court has pleased to pass the order that either CGST authorities or SGST authorities under the GST Act can proceed on the same subject matter and has specifically observed where both the authorities have initiated the proceedings then both the authorities should coordinate and only one can proceed. This observation is recorded at Page 9 Para 13(iv) of the order.