It's no secret, most of us would like to stay in our own home as we age. Yet, sometimes our loved ones just need a little extra help to remain comfortable at home. That's where Always Best Care can help....we are dedicated to exceeding expectations....always.
They say that your golden years are the best years of your life. For most older Americans, that's how it should be - a time to relax, reflect, and live life in a familiar place. After all, senior citizens in the U.S. have worked tirelessly to build a better economy, serve their communities, and raise families.
However, as seniors grow older, completing daily tasks like showering and enjoying activities such as visiting the historic Robert Mills House and Gardens gets harder without someone by their side. Unfortunately, many older Americans aren't able to rely on their adult children for help. The reality in today's world is that family members do not have the skills or time to dedicate to caring for their parents. That's where Always Best Care Senior Services comes in.
Our in-home care services are for people who prefer to stay at home as they grow older but need ongoing care that family or friends cannot provide. More and more older adults prefer to live far away from long-term, institutionalized facilities and closer to the place where they feel most comfortable - their home. Home care in Central, SC is a safe, effective way to give your loved ones the care they need when they need it the most.
Home Care Services
Service AreasSince 1996, Always Best Care has provided non-medical in-home care for seniors to help them maintain a healthy lifestyle as they get older. We are proud to have helped more than 25,000 seniors maintain higher levels of dignity and respect. We focus on providing seniors with the highest level of in-home care available so that they may live happily and independently.
Unlike some senior care companies, we genuinely want to be included in our clients' lives. We believe that personalized care is always the better option over a "one size fits all" approach. To make sure our senior clients receive the best care possible, we pair them with compassionate caregivers who understand their unique needs. That way, they may provide care accordingly without compromising their wellbeing.
The Always Best Care difference lies in life's little moments - where compassionate care and trustworthy experience come together to help seniors live a fruitful, healthy life. Whether you are an aging adult that can't quite keep up with life's daily tasks or the child of a senior who needs regular in-home services, Always Best Care is here to help.
“Always Best Care of Greenwood S.C. is a family owned, and women lead organization that”
“Wonderful team.”
“Major shout out to the Women who work in this office !! They’re really good”
“I have been with the company for a while now. I can honestly say that”
“ABC were able to quickly organize the 24/7 care we needed to help my mother”
“When I left my old company and went to a new one being the same”
“Always best care was my very first home health job coming out of high school”
“Dear Beth and Kathi, I want to thank you for sending Tonya to me.”
“I am a current client of this provider Everyone at Always Best is always responsive and”
“A great big thank you for the wonderful services as well as friendship & "seeming”
“A great big thank you for the wonderful services as well as friendship & "seeming”
“ABC helped me take care of my mother in her last few weeks. Trudy the”
“Other ABC was hired to help me take care of my mother in her last few”
“I’ve been a employee for 3 years I love working here”
“Dear Lynn, It was a pleasure working with you and your accomplished and compassionate team during”
“Always Best Care of Greenwood has given us exceptional service. We are grateful for the”
“Really appreciate how quickly Always Best Care was able to get care started for my”
“Always Best Care of Greenwood has given us exceptional service. We are grateful for the”
“Every single person that I spoke with at your place of business was super helpful”
“Every single person that I spoke with at your place of business was super helpful”
“Always Best Care of Greenwood has given us exceptional service. We are grateful for the”
“Always Best Care provides a in-home care for a variety of needs. The owner of”
“Very professional and very well run. Provide good help at a reasonable price. Also very”
“Great Place. Really caring people. would recommend if a friend of family member need”
“Always Best Care of Greenwood S.C. is a family owned, and women lead organization that is a strong testament to the community of Greenwood S.C. The owner has a strong belief system rooted in God that translates to the people she trains and employs. In business for 15 years we have clients that have been a part of ABC for 10 years in some cases due to the high standard of care we provide. Our best clients are the ones who tell their loved ones about us and because of this we have tons of happy referrals from previous and current clients. I have worked for this company for a few months now. The company is very solid. They seem to really care about and support their employees and clients. They treat the staff like they are a team as well as family. They also train their staff to be caring, responsible, observant and professional. The owner is very fair and has an open-door policy if you need to talk. She also has no problem with helping to assist with any issues that may arise. The pay is fair and competitive for this area and there is potential to move up if you are willing to put in the work.”
“Wonderful team.”
“Major shout out to the Women who work in this office !! They’re really good at their job too !”
“I have been with the company for a while now. I can honestly say that the staff goes above and beyond for their clients. Even working nonstop trying to cover for call outs and everything else. This is a business but it is more than just a business. You can feel the love that the staff has for the clients and how they go above and beyond for them. The clients become family here and are cared for as such.”
“ABC were able to quickly organize the 24/7 care we needed to help my mother through her final days of hospice. All of the attending staff were courteous and professional. The owner communicated clearly and we were very thankful for her attention and quick response to our situation. I would highly recommend ABC to assist with your senior care needs.”
“When I left my old company and went to a new one being the same thing I was, a caregiver, I was nervous. I wasn't treated the best or appreciated at all at the old company so I figured this one would be the same way but boy was I wrong. I work for a company that appreciates me and is willing to work with me through any situation so we are all on the same page. They respect me as their employee, a mother and just a person in general. Yesterday when I went to the office to pick up my check, I was given an award. The boss of our company chose ME as "Employee of the Month of September". Talking about feeling appreciated, I've only been working for them for 4 months. I cannot thank Always Best Care enough for choosing me and believing in me and my work. It's not always easy but it's worth it!????”
“Always best care was my very first home health job coming out of high school and it has truly been a experience for me. I did leave to explore and find my way in the world however in 2020 I gotten the opportunity to come back with open arms and I couldn't pass it up. This company works hard to help employees and clients. The owner miss Beth is a strong independent women that gets the job done and will help anyone that needs it. She has seen things in me that I hasn't been able to see in my self, and that is why this will be my forever employment. If you want to work somewhere where communication is key in this business, a business that cares about you and wants to see you move up in the world you need to come and work for this company. I am not just saying that because I work there now. I am saying this because I have a job that enjoy going to work each and everyday.”
“Dear Beth and Kathi, I want to thank you for sending Tonya to me. She is a great caregiver. She has been a lot of help since my husband of 64 years passed away.”
“I am a current client of this provider Everyone at Always Best is always responsive and so helpful. They take great care of my parents and have become part of our family. In addition to caring for my parents, they assist with meals as needed and do light housekeeping and laundry. They have reduced our stress level so much, knowing that the folks are well taken care of around the clock.”
“A great big thank you for the wonderful services as well as friendship & "seeming like part of the family" that Ms. Anita wore. She is an angel and my mom as well as family loved her! I definitely recommend your agency to people & we feel very blessed that "Ms. Anita" was part of our lives & how much she meant to us! Any patient that has her to care for them will definitely get 100% care - she is great! Thank you for being so personable, kind & caring... God bless you and your agency and thank you so much!”
“A great big thank you for the wonderful services as well as friendship & "seeming like part of the family" that Ms. Anita wore. She is an angel and my mom as well as family loved her! I definitely recommend your agency to people & we feel very blessed that "Ms. Anita" was part of our lives & how much she meant to us! Any patient that has her to care for them will definitely get 100% care - she is great! Thank you for being so personable, kind & caring... God bless you and your agency and thank you so much!”
“ABC helped me take care of my mother in her last few weeks. Trudy the Caregiver was wonderful! Trudy was so gentle with mom, very compassionate and professional. You could tell she loves her job. she started helping in the evenings, then on weekends. Mom's health got really bad and she was hospitalized and Trudy changed her schedule so she could stay up at the hospital all night with my Mom. I never had to worry because I knew mom was in good hands and that Trudy would te… See more”
“Other ABC was hired to help me take care of my mother in her last few weeks. Trudy mom's Caregiver was wonderful! Trudy was so gentle with mom, very compassionate and professional. Trudy first started helping mom in the evenings but as mom got worse she changed her schedule and started helping on the weekends. Anytime I needed them Trudy came to the rescue! Mom was hospitalized and I'm a single mother and needed someone to stay at the hospital with mom during the night. Trudy stayed with my mom every night at the hospital and I never had to worry because I knew mom was in the best hands and that if anything went wrong Trudy would text or call me. I definitely will recommend this company to anyone they were a blessing.”
“I’ve been a employee for 3 years I love working here”
“Dear Lynn, It was a pleasure working with you and your accomplished and compassionate team during my husband’s illness. Each step of my experience with your company was professional and at the same time caring and loving, from the initial interview to the final day. The aid who spent time in our home was willing to do whatever was requested and was kind and truly caring. I compliment you and your competent team for lessening the burden and for making the journey as pleasant as possible. With sincere thanks, Laura G.”
“Always Best Care of Greenwood has given us exceptional service. We are grateful for the tireless devotion of Beth Kapperman to our needs. She is professional, compassionate, and extremely well versed in all aspects of providing top flight senior services. We feel so fortunate to have Beth and her team working on our behalf. Grandpa is 90 years old and has a rare movement disorder. He is able to live at home and enjoy a wonderful quality of life because of the in-home care we receive through Always Best Care. Grandpa is fond of his ABC caregiver Missy. She is kind to him. They seem like life long friends together. Missy is our angel. She is capable and willing to do whatever is necessary for grandpa. Always Best Care provides life saving services for families that want their loved ones to enjoy the comforts of home. We simply could not do it without them. Furthermore, we have had the benefit of Beth's knowledge of other options for Great Grandma who needs skilled nursing care at age 99. We are so thankful for the peace of mind afforded us through our relationship with Beth Kapperman and her company Always Best Care Senior Services of Greenwood.”
“Really appreciate how quickly Always Best Care was able to get care started for my father with such a short notice. The caregivers did an amazing job and I would highly recommend them to others.”
“Always Best Care of Greenwood has given us exceptional service. We are grateful for the tireless devotion of Beth Kapperman to our needs. She is professional, compassionate, and extremely well versed in all aspects of providing top flight senior services. We feel so fortunate to have Beth and her team working on our behalf. Grandpa is 90 years old and has a rare movement disorder. He is able to live at home and enjoy a wonderful quality of life because of the in-home care we receive through Always Best Care. Grandpa is fond of his ABC caregiver Missy. She is kind to him. They seem like life long friends together. Missy is our angel. She is capable and willing to do whatever is necessary for grandpa. Always Best Care provides life saving services for families that want their loved ones to enjoy the comforts of home. We simply could not do it without them. Furthermore, we have had the benefit of Beth's knowledge of other options for Great Grandma who needs skilled nursing care at age 99. We are so thankful for the peace of mind afforded us through our relationship with Beth Kapperman and her company Always Best Care Senior Services of Greenwood.”
“Every single person that I spoke with at your place of business was super helpful and very friendly. I could not have asked for them to be anymore helpful all while being so respectful and kind. You just don't get that everyday when dealing with different agencies and other people, so it was very important to me that to let you know what an incredible job the staff is doing in your facility. From the lady who answered the phone to the lady who assisted with transportation arrangements, each time I called was nothing short of accommodating. Thank you for teaching your staff that respect and friendliness goes a long way as does everyone helping to make things happen for the RESIDENT!!”
“Every single person that I spoke with at your place of business was super helpful and very friendly. I could not have asked for them to be anymore helpful all while being so respectful and kind. You just don't get that everyday when dealing with different agencies and other people, so it was very important to me that to let you know what an incredible job the staff is doing in your facility. From the lady who answered the phone to the lady who assisted with transportation arrangements, each time I called was nothing short of accommodating. Thank you for teaching your staff that respect and friendliness goes a long way as does everyone helping to make things happen for the RESIDENT!!”
“Always Best Care of Greenwood has given us exceptional service. We are grateful for the tireless devotion of Beth Kapperman to our needs. She is professional, compassionate, and extremely well versed in all aspects of providing top flight senior services. We feel so fortunate to have Beth and her team working on our behalf. Grandpa is 90 years old and has a rare movement disorder. He is able to live at home and enjoy a wonderful quality of life because of the in-home care we receive through Always Best Care. Grandpa is fond of his ABC caregiver Missy. She is kind to him. They seem like life long friends together. Missy is our angel. She is capable and willing to do whatever is necessary for grandpa. Always Best Care provides life saving services for families that want their loved ones to enjoy the comforts of home. We simply could not do it without them. Furthermore, we have had the benefit of Beth's knowledge of other options for Great Grandma who needs skilled nursing care at age 99. We are so thankful for the peace of mind afforded us through our relationship with Beth Kapperman and her company Always Best Care Senior Services of Greenwood.”
“Always Best Care provides a in-home care for a variety of needs. The owner of the company comes in to your home for a free evaluation of the client and spent over an hour talking to us about my dad, They provide service for a minimum of one hour to overnights. Their workers are very knowledgeable and friendly. Even though their primary job is to care for your loved one they are there to do light housework, laundry, etc. Their rates are reasonable and you can be assured that your loved one is well taken care of under their care.”
“Very professional and very well run. Provide good help at a reasonable price. Also very responsive to any request. Would not hesitate to recommend them to others.”
“Great Place. Really caring people. would recommend if a friend of family member need non-medical care.”
Home is where the heart is. While that saying can sound a tad cliche, it is especially true for many seniors living in America. When given a choice, older adults most often prefer to grow older at home. An AARP study found that three out of four adults over the age of 50 want to stay in their homes and communities as they age.
When you begin to think about why, it makes sense. Home offers a sense of security, comfort, and familiarity.
The truth is, as we age, we begin to rely on others for help. When a family is too busy or lives too far away to fulfill this role, in-home senior care is often the best solution. Home care services allow seniors to enjoy personal independence while also receiving trustworthy assistance from a trained caregiver.
At Always Best Care, we offer a comprehensive range of home care services to help seniors stay healthy while they get the help they need to remain independent. As your senior loved one gets older, giving them the gift of senior care is one of the best ways to show your love, even if you live far away.
To give our senior clients the best care possible, we offer a full spectrum of in-home care services:
If your senior loved one has specific care needs, our personal care services are a great choice to consider. Personal care includes the standard caregiving duties associated with companion care and includes help with tasks such as dressing and grooming. Personal care can also help individuals with chronic conditions like diabetes.
Common personal care services include assistance with:
Sometimes, seniors need helpful reminders to maintain a high quality of life at home. If you or your senior has trouble with everyday tasks like cooking, our home helper services will be very beneficial.
Common home helper care services include assistance with:
Using this kind of care is a fantastic way to make life easier for you or your senior loved one. At Always Best Care, our talented caregivers often fill the role of a companion for seniors. That way, older adults can enjoy their favorite local activities, such as visiting Peachtree Rock Heritage Preserve with friends while also receiving the care they need daily or weekly.
Common companionship services include:
According to AARP, more than 53 million adults living in the U.S. provide care to someone over 50 years old. Unfortunately, these caregivers experience stress, exhaustion, and even depression. Our respite care services help family caregivers address urgent obligations, spend time with their children, and enjoy nearby activities. Perhaps more importantly, respite care gives family members time to recharge and regroup. Taking personal time to de-stress reduces the risk of caregiver burnout. So, if you've always wanted to eat at the local The Hollow or visit MannSimons Site, don't feel bad. Doing so is great for both you and your loved one.
At the end of the day, our goal is to become a valuable part of your senior's daily routine. That way, we may help give them the highest quality of life possible. We know that staying at home is important for your loved one, and we are here to help make sure that is possible.
If you have been on the fence about non-medical home care, there has never been a better time than now to give your senior the care, assistance, and companionship they deserve.
Always Best Care in-home services are for older adults who prefer to stay at home but need ongoing care that friends and family cannot provide. In-home care is a safe, effective way for seniors to age gracefully in a familiar place and live independent, non-institutionalized lives. The benefits of non-medical home care are numerous. Here are just a few reasons to consider senior care services from Always Best Care:
According to AARP, 9 out of 10 seniors prefer to age in place within the comfort of their own home. With in-home care, seniors have a way to stay at home, receive the care they need, and maintain a sense of independence, improving overall wellness.
If you or a member of your family have assumed the role of caregiver for your senior loved one, you know how stressful the job can be. Between caregiver burnout and constant worry, being a family caregiver is hard. In-home care relieves your burden and gives you peace of mind knowing that your older family member is in expert hands.
Unlike nursing homes, where the staff and residents rotate frequently, seniors can foster new friendships and build bonds with their caregiver. Seniors who socialize on a regular basis are often happier, which fosters positivity and leads to increased wellbeing.
No two seniors need the same kind of in-home care assistance. That is why each of our Care Plans is tailored to meet our client's individual needs. We offer plans that cover everything from light housekeeping to more involved duties like transportation to doctor's appointments. Our Care Coordinators will work closely with you to develop a personalized plan to ensure your senior's needs are exceeded.
Always Best Care offers a full array of care options for patients at all levels of health. With our trusted elderly care services, your loved one will receive the level of care necessary for them to enjoy the highest possible quality of life.
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While it's true that some seniors have complicated medical needs that prevent them from staying at home, aging in place is often the best arrangement for seniors and their families. With a trusted caregiver, seniors have the opportunity to live with a sense of dignity and do so as they see fit - something that is unavailable to many older people today.
In-home care makes it possible for millions of seniors to age in place every year. Rather than moving to a strange nursing home, seniors have the chance to stay at home where they feel the happiest and most comfortable.
How much does a senior's home truly mean to them?
A study published by the American Society on Aging found that more than half of seniors say their home's emotional value means more than how much their home is worth in monetary value. It stands to reason, then, that a senior's home is where they want to grow old.
With the help of elderly care in Central, SC, seniors don't have to age in a sterilized care facility. Instead, they can age gracefully in the place they want to be most: their home. In contrast, seniors who move to a long-term care facility must adapt to new environments, new people, and new systems that the facility implements. At this stage in life, this kind of drastic change can be more harmful than helpful.
Institutional care facilities like nursing homes often put large groups of people together to live in one location. On any given day, dozens of staff members and caregivers run in and out of these facilities. Being around so many new people in a relatively small living environment can be dangerous for a seniors' health and wellbeing. When you consider that thousands of seniors passed away in nursing homes during the COVID-19 pandemic, opting for in-home care is often a safer, healthier choice for seniors.
Aging in place has been shown to improve seniors' quality of life, which helps boost physical health and also helps insulate them from viral and bacterial risks found in elderly living facilities.
For many seniors, the ability to live independently with assistance from a caregiver is a priceless option. With in-home care, seniors experience a higher level of independence and freedom - much more so than in other settings like a nursing home. When a senior has the chance to age in place, they get to live life on their own terms, inside the house that they helped make into a home. More independence means more control over their personal lives, too, which leads to increased levels of fulfillment, happiness, and personal gratification. Over time, these positive feelings can manifest into a healthier, longer life.
More independence, a healthier life, and increased comfort are only a few benefits of aging in place. You have to take into consideration the role of cost and convenience. Simply put, it's usually easier and more affordable to help seniors age in place than it is to move them into an institutional care facility. According to the US Department of Housing and Urban Development, seniors who age in the comfort of their homes can save thousands of dollars per month.
In-home care services from Always Best Care, for instance, are often less expensive than long-term solutions, which can cost upwards of six figures per year. To make matters worse, many residential care facilities are reluctant to accept long-term care insurance and other types of payment assistance.
With Always Best Care's home care services, seniors and their families have a greater level of control over their care plans. In-home care gives seniors the chance to form a bond with a trusted caregiver and also receive unmatched care that is catered to their needs. In long-term care facilities, seniors and their loved ones have much less control over their care plan and have less of a say in who provides their care.
In-home care is a valuable resource that empowers seniors to age in place on their own terms. However, a big concern for many families and their loved ones is how much in-home care costs. If you're worried that in-home care is too expensive, you may be pleasantly surprised to learn that it is one of the most affordable senior care arrangements available.
Typically, hiring an Always Best Care in-home caregiver for a few hours a week is more affordable than sending your loved one to a long-term care facility. This is true even for seniors with more complex care needs.
At Always Best Care, we will work closely with you and your family to develop a Care Plan that not only meets your care needs, but your budget requirements, too. Once we discover the level of care that you or your senior need, we develop an in-home care plan that you can afford.
In addition to our flexible care options, families should also consider the following resources to help offset potential home care costs:
When you or your senior loved one needs assistance managing daily tasks at home, finding a qualified caregiver can be challenging. It takes a special kind of person to provide reliable care for your senior loved one. However, a caregiver's role involves more than meal preparation and medication reminders. Many seniors rely on their caregivers for companionship, too.
Our companion care services give seniors the chance to socialize in a safe environment and engage in activities at home. These important efforts boost morale and provide much-needed relief from repetitive daily routines. A one-on-one, engaging conversation can sharpen seniors' minds and give them something in which to be excited.
At Always Best Care, we only hire care providers that we would trust to care for our own loved ones. Our senior caregivers in Central, SC understand how important it is to listen and communicate with their seniors. A seemingly small interaction, like a short hug goodbye, can make a major difference in a senior's day. Instead of battling against feelings of isolation, seniors begin to look forward to seeing their caregiver each week.
Understanding the nuances of senior care is just one of the reasons why our care providers are so great at their job.
Unlike some senior care companies, our caregivers must undergo extensive training before they work for Always Best Care. In addition, our caregivers receive ongoing training throughout the year. This training ensures that their standard of care matches up to the high standards we've come to expect. During this training, they will brush up on their communication skills, safety awareness, and symptom spotting. That way, your loved one receives the highest level of non-medical home care from day one.
While it's true that many seniors prefer to age at home, sometimes in-home care isn't the best fit. For those seniors and their families, choosing an assisted living facility makes more sense. Unfortunately, finding the optimal care facility is easier said than done in today's day and age. That's when Always Best Care's assisted living referral services begin to make a lot of sense.
Assisted living is a form of housing intended for seniors who require varying degrees of medical and personal attention. Accommodations may include single rooms, apartments, or shared living arrangements. Assisted living communities are typically designed to resemble a home-like environment and are physically constructed to encourage the independence of residents.
At assisted living communities, seniors receive help with daily activities such as bathing, dressing, and eating. They may also benefit from coordination of services with outside healthcare providers, and monitoring of resident activities to ensure their health, safety, and well-being. Caregivers who work at assisted living communities can also provide medication administration and personal care services for older adults.
Other services offered within assisted living communities can include some or all of the following:
At Always Best Care, our representatives can match your senior's emotional, physical, and financial needs with viable assisted living communities nearby. Results are based on comparative data, so you can select the best choice for you or your loved one.
Always Best Care works closely with local senior living communities to gain valuable knowledge that we then use to help seniors and their loved ones make informed decisions. This information can include basic care and rent, resident availability, and services provided. Because Always Best Care is compensated by these communities, we provide senior living referral services at no extra cost to you.
Some of the most popular assisted living communities to consider in our area include the following:
For many seniors, moving into a senior living community revolves around how and when they want to make a transition to more involved care. Some seniors are more proactive about transitioning to independent living. Others choose to remain home until their care needs or other requirements are satisfied. Remember - our staff is here to help. Contact our office today to learn more about assisted living communities and how we can find a facility that exceeds your expectations.
The first step in getting quality in-home care starts with a personal consultation with an experienced Always Best Care Care Coordinator. This initial consultation is crucial for our team to learn more about you or your elderly loved one to discover the level of care required. Topics of this consultation typically include:
A discussion of your needs and how our trained caregivers can offer assistance in the most effective way
A draft of your care plan, which includes highly detailed notes and a framework for the care that you or your senior will receive
Discuss payment options and help coordinate billing with your insurance provider
Our caregivers are trained to spot changes that clients exhibit, like mental and physical decline. As your trusted senior care company, we will constantly assess and update your Care Plan to meet any new emotional, intellectual, physical, and emotional needs.
If you have never considered in-home care before, we understand that you and your family may have concerns about your Care Plan and its Care Coordinator. To help give you peace of mind, know that every team member and caregiver must undergo comprehensive training before being assigned to a Care Plan.
At the end of the day, we only hire the best of the best at Always Best Care. Whether you need home care in Central, SC 24-hours a day or only need a respite for a couple of hours, we are here to serve you.
When you're ready, we encourage you to contact your local Always Best Care representative to set up a Care Consultation. Our Care Coordinators would be happy to meet with you in person to get to know you better, discuss your needs, and help put together a personalized Care Plan specific to your needs.
The Supreme Court has ruled that summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) will not amount to “initiation of proceedings” within the meaning of Section 6(2)(b).Hence, it allowed Central and State GST authorities to conduct parallel inquiries at the investigation stage.The Court also laid down a set of guidelines to prevent duplication of adjudication by Central and State GST authorities, aimed at balancing the GST regime’s “single interface” and “cros...
The Supreme Court has ruled that summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) will not amount to “initiation of proceedings” within the meaning of Section 6(2)(b).Hence, it allowed Central and State GST authorities to conduct parallel inquiries at the investigation stage.
The Court also laid down a set of guidelines to prevent duplication of adjudication by Central and State GST authorities, aimed at balancing the GST regime’s “single interface” and “cross-empowerment” principles.A Bench of Justices JB Pardiwala and R Mahadevan examined conflicting High Court decisions on whether “proceedings” under Section 6(2)(b) include an inquiry or investigation, and whether summons amount to “initiation” for this purpose.
"Issuance of summons, by no stretch, can be considered as the initiation of proceedings, since at that stage, the Department still retains the discretion not to initiate any proceedings. A mere contemplation or possibility of initiating action cannot be equated with “proceedings”, as doing so would undermine the framework of cross-empowerment under the Act," the Court said.
By way of background, Armour Security, a public limited company providing security services, was issued a show cause notice in November 2024 by Delhi GST authorities (State jurisdiction) for the April 2020–March 2021 tax period.The notice alleged under-declaration of turnover and wrongful ITC claims, including credits taken from cancelled dealers.In January 2025, officers from the CGST Delhi East Commissionerate searched the company’s premises under Section 67(2), seized electronic devices and documents, and issued summons to company directors on January 16 and 23, directing them to produce relevant records.
The company argued that Section 6(2)(b) of the CGST Act bars a second authority from initiating proceedings on the same subject matter once another authority has already commenced action. It contended that the Central GST summons covered the same issues already under inquiry by the State GST department."The expression “initiation of any proceedings” occurring in Section 6(2)(b) refers to the formal commencement of adjudicatory proceedings by way of issuance of a show cause notice, and does not encompass the issuance of summons, or the conduct of any search, or seizure etc," the Court stated.
The Court further clarified that the “same subject matter” test is linked to the nature and scope of the proceedings, not merely overlapping facts or tax periods. Adjudication on the same cause of action by two authorities is barred but investigative overlaps at the inquiry stage are not, it said."Where the proceedings concern distinct infractions, the same would not constitute a “same subject matter” even if the tax liability, deficiency, or obligation is same or similar, and the bar under Section 6(2)(b) would not be attracted," the Bench ruled.
In doing so, the Court reaffirmed that the GST framework is built on two parallel pillars — the “single interface” model, which ensures that only one authority undertakes adjudication on a given matter, and “cross-empowerment”, which permits both Central and State authorities to act on intelligence-based enforcement across the taxpayer base.To address the practical issues that arise when both Central and State authorities commence inquiries touching on similar matters, the Court issued a nine-point framework. These guidelines, while not altering the statutory scheme, set out a procedural roadmap for authorities and taxpayers.
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