Parallel Central and State GST proceedings on the same subject...

Parallel Central and State GST proceedings on the same subject matter require coordination to identify the competent authority. The text explains that proceedings formally commence through show cause notices and overlap where they concern identical or overlapping tax liability, deficiency or obligation arising from the same contravention. A taxable person must submit replies and supporting material to both authorities. Where the subject matter is the same, the authorities must determine between themselves which authority will continue; the other authority must transfer its material. The designated authority must then adjudicate after considering the taxpayer's material through a speaking and reasoned order.