Section 6(2)(b) CGST Act bars the initiation of any proceedings on the same subject matter

The Supreme Court held on 14 August 2025 in the case of M/S Armour Security (India) Ltd vs Commissioner, Cgst, Delhi that Section 6(2)(b) CGST Act bars the “initiation of any proceedings” on the “same subject matter”. Justices J.B. Pardiwala and R. Mahadevan upheld the High Court’s decision and laid down guidelines with reference to the definition of “proceedings” within the scope of Section 6(2)(b) of the CGST Act.

The petitioner which is a public limited company registered under the Companies Act, 2013 engaged in security services, received  a Show Cause Notice (SCN) under Section 73 of the CGST Act for the tax period due to non-reconciliation of turnovers and excess claim of Input Tax Credit (ITC). In a search conducted under Section 67(2) of the CGST Act, electronic gadgets/documents were seized. The petitioner challenged the summons, claiming lack of jurisdiction. 

The Court referred to the ratio in G.K. Trading, wherein the High Court of Allahabad interpreted the phrase “subject matter” to mean ‘cause of action’ in relation to the same dispute in a proceeding before a proper officer under the relevant GST enactment. To exemplify upon the scope of issuing show cause notices, the judgement in Gorkha Security Services v. Govt. (NCT of held that the service of a show cause notice is made in order to inform the noticee about the case that has been set up against him, which he has to meet.

The Supreme Court clarified that parallel proceedings  cannot be initiated by another tax administration when one of the tax administrations has already initiated intelligence-based enforcement action. The bar in Section 6(2)(b) of CGST Act applies only to formal proceedings (SCNs), not searches/summons. Authorities must coordinate to avoid taxpayer harassment and while Central/State authorities can independently investigate, only one can issue an SCN for the same subject matter. This case made an important differentiation between investigation and adjudication, where the latter is barred if parallel.

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Court Clerk – Litigation Department at Obhan & Associates (Delhi) | Apply Now

Court Clerk – Litigation Department at Obhan & Associates (Delhi)

Court Clerk positions are open at Obhan & Associates, a leading law firm in Delhi, for their Litigation Department. This is an excellent opportunity for experienced clerks with 3–5 years of professional expertise in court-related work, who are skilled in handling filings, managing legal documents, and coordinating with court officials. The role demands attention to detail, strong organizational abilities, and the capacity to work under tight deadlines with minimal supervision.

About Obhan & Associates

Obhan & Associates is a respected full-service law firm with expertise in intellectual property, corporate, and litigation matters. The firm’s Litigation Department handles high-value, complex cases across multiple courts and tribunals. Joining the firm as a Court Clerk means becoming part of a team that values efficiency, accuracy, and professionalism in every aspect of legal support.

Position Overview

Location: Delhi (On-site)
Position: Court Clerk – Litigation Department
Experience Required: 3–5 years as a court clerk

The ideal candidate will have extensive knowledge of court procedures, filing processes, and document management systems, with proven ability to liaise effectively with court staff, clients, and attorneys.

Eligibility Criteria

To be considered for the Court Clerk position, you must have:

  • 3–5 years of experience as a court clerk.
  • Proficiency in computerized docketing systems, MS Office, and Foxit software.
  • Experience in e-filing on the Supreme Court, Delhi High Court, district courts, and tribunal portals, as well as physical filing in various courts.
  • Basic knowledge of preparing, organizing, and managing court filings, pleadings, and other legal documents.
  • Strong email communication skills for client correspondence.
  • Ability to work under pressure and meet strict deadlines with minimal supervision.

Key Responsibilities

As a Court Clerk at Obhan & Associates, you will be responsible for:

  • Preparing, organizing, and managing court filings, pleadings, and other legal documents.
  • Maintaining calendars for court hearings, client meetings, and filing deadlines.
  • Liaising with court officials, stenographers, and typists for filing, clearing objections, listing of cases, and managing out-of-court proceedings such as cross-examinations and mediations.
  • Procuring certified copies of case files and ensuring timely submission of legal paperwork.
  • Maintaining accurate and organized records of case files, judgments, and court orders.
  • Communicating with clients regarding updates, schedules, and required documentation.
  • Providing general clerical support to attorneys, including typing, translation, data entry, and preparation of documents and affidavits in compliance with court or tribunal requirements.
  • Managing billing and invoicing processes.
  • Ensuring compliance with all applicable rules, procedures, and court deadlines.

Skills and Attributes

The successful candidate for the Court Clerk role should have:

  • Strong organizational and multitasking skills.
  • Excellent time management and prioritization abilities.
  • Attention to detail and accuracy in document handling.
  • Proactive problem-solving skills.
  • Professional communication and interpersonal skills.

Why Join Obhan & Associates as a Court Clerk?

  • Be part of a well-established law firm with a reputation for excellence.
  • Gain exposure to a wide variety of litigation matters.
  • Work alongside experienced attorneys in a collaborative environment.
  • Opportunity for professional growth and skill development.

Application Process

If you meet the above requirements and are ready to take on a challenging yet rewarding role as a Court Clerk, follow the application steps:

  1. Prepare your updated CV highlighting relevant court clerk experience.
  2. Write a brief statement explaining your interest in the position and why you want to join Obhan & Associates.
  3. Send an email to careers@obhans.com with the subject line: Application: Court Clerk.

Apply promptly, as applications will be reviewed on a rolling basis. Strong organizational and multitasking skills. The ideal candidate will have extensive knowledge of court procedures, filing processes, and document management systems, with proven ability to liaise effectively with court staff, clients, and attorneys. This is an excellent opportunity for experienced clerks with 3–5 years of professional expertise in court-related work, who are skilled in handling filings, managing legal documents, and coordinating with court officials.


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