Parallel GST proceedings on the same contravention require inter se designation of one authority for reasoned adjudication.

Parallel Central and State GST proceedings cannot continue where show-cause notices involve identical or overlapping tax liability, deficiency or obligation arising from the same contravention. The authorities must verify the claimed overlap and determine between themselves which authority will adjudicate. The designated authority must consider the taxpayer's replies and supporting material and issue a speaking, reasoned order. Where both notices concern the same subject matter, only the authority selected through this process may proceed; the taxpayer must first submit replies and supporting documents to both authorities.

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Issues: Whether parallel Central and State GST proceedings concerning the same subject matter may continue, and the procedure for determining the authority competent to adjudicate.

Analysis: The statutory bar applies where formal adjudicatory proceedings, commenced through show-cause notices, concern an identical or overlapping tax liability, deficiency or obligation arising from the same contravention. The concerned tax authorities must verify any asserted overlap and decide between themselves which authority will continue; the designated authority must then adjudicate upon the taxpayer's response and supporting material by a speaking, reasoned order.

Conclusion: If the Central and State notices concern the same subject matter, only the authority designated inter se may proceed with adjudication; the petitioner must first submit replies and supporting documents to both authorities.

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