Parallel GST proceedings for the same tax period cannot continue while earlier proceedings on alleged nil or exempt turnover remain pending. The later show-cause notices, adjudication orders and consequential recovery action were quashed as duplicative proceedings. The exemption claim remains for examination in the earlier proceedings upon production of documents and after a personal hearing. Those earlier proceedings must be reconsidered afresh without limitation impeding consideration because the now-quashed parallel proceedings had been initiated.
Parallel GST proceedings for the same tax period cannot continue while earlier proceedings on alleged nil or exempt turnover remain pending. The later show-cause notices, adjudication orders and consequential recovery action were quashed as duplicative proceedings. The exemption claim remains for examination in the earlier proceedings upon production of documents and after a personal hearing. Those earlier proceedings must be reconsidered afresh without limitation impeding consideration because the now-quashed parallel proceedings had been initiated.
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TaxTMI 
TaxTMI 
