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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC held that issuance of multiple SCNs on the same subject matter and period by different authorities results in multiplicity of proceedings, causing harassment and conflicting decisions. The SCN dated 03.08.2024 issued by DGGI, pending before the High Court of Karnataka with a subsisting stay, precluded respondent no. 1 from adjudicating the matter, as it would duplicate proceedings. The HC directed that the matter be adjudicated solely by DGGI, whose notice covered the entire territory including the Goa branch. Relying on the principle that a stay order on a writ petition challenging a Parliamentary Act has nationwide effect, the HC set aside respondent no. 1's adjudication order dated 30.01.2025 confirming GST demand. The petition was allowed, restraining further action by respondent no. 1 and directing adherence to the stay granted by the Karnataka HC.

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