Parallel GST adjudication on identical issues and periods is impermissible when prior Central GST proceedings remain under appeal.

Parallel State GST adjudication on identical issues for the same assessment period is impermissible where Central GST authorities have already issued an order that remains under appellate consideration. The notes state that the prior Central GST proceedings precluded duplicative State GST assessment and rectification proceedings. Accordingly, the State GST assessment and rectification orders were described as unsustainable and quashed in favour of the assessee.

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Issues: Whether the State GST authorities could sustain assessment and rectification orders on issues and for an assessment period already adjudicated by the Central GST authorities, whose order was pending in appeal.

Analysis: The State and Central GST orders concerned identical issues and the same assessment period. The Central GST order preceded the State proceedings and remained under appellate consideration. In these circumstances, parallel State adjudication duplicated the earlier Central GST proceedings and could not be maintained.

Conclusion: The State GST assessment and rectification orders were unsustainable and were quashed, in favour of the assessee.

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