The Supreme Court in the case, Armour Security (India) ltd. Vs. Commissioner, CGST, Delhi East Commissionerate and Ors. through a Special Leave Petition (C) No. 6092 of 2025 decided on 14.08.2025, held that the restriction imposed under Section 6 (1)(b) of CGST Act on parallel proceedings is triggered when a Show Cause Notice (hereinafter referred…
