Simultaneous GST show-cause notices must be addressed by considering the taxpayer's reply before further action.

Successive show-cause notices under the GST regime arising from the same transaction required the respondents to examine the petitioner's reply before proceeding further. The note refers to the statutory scheme under Section 6(2)(b) of the CGST Act, 2017 and the earlier CGST notice, indicating that simultaneous or overlapping proceedings must be handled in accordance with the governing GST framework. The petitioner's reply filed under Rule 142(4) of the CGST Rules, 2017 was placed on record, and the respondents were directed to consider those replies and decide the matter according to law within the time granted.

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Issues: Whether the respondents were required to consider the petitioner's reply to the show-cause notices and decide the matter in accordance with the law governing simultaneous notices under the GST regime.

Analysis: The petition arose from successive show-cause notices relating to the same GST transaction. The petitioner relied on the statutory scheme under Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, and on the earlier notice issued under the CGST framework. The reply already filed by the petitioner under Rule 142(4) of the Central Goods and Services Tax Rules, 2017 was placed before the Court, and the respondents were directed to consider those replies and decide the matter as per law within the time granted by the Court.

Conclusion: The respondents were directed to consider the petitioner's reply and decide the matter in accordance with law within one month.

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