Duplicative GST proceedings on the same issues and assessment...

Duplicative GST proceedings on the same issues and assessment period cannot be sustained where central GST authorities have already issued an adjudication order that remains pending in appeal. The High Court found that the subsequent State GST assessment and rectification orders addressed matters already decided in the earlier central GST order. It therefore quashed the State GST orders and allowed the writ petition, preventing parallel adjudication of identical GST issues for the same period.