https://www.taxtmi.com/caselaws?id=412123 Where overlapping proceedings under the State and Central GST laws arose from the same alleged input tax credit claim, the competent authority was required to first examine the taxpayer's pending representation and pass a speaking order before proceeding further on the tax notice and summons. The Court directed that further action be kept in abeyance until the representation was decided in accordance with law, ensuring prior reasoned consideration of the objection before continuation of the matter. en-us Mon, 14 Jun 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412123 Where overlapping proceedings under the State and Central GST laws arose from the same alleged input tax credit claim, the competent authority was required to first examine the taxpayer's pending representation and pass a speaking order before proceeding further on the tax notice and summons. The Court directed that further action be kept in abeyance until the representation was decided in accordance with law, ensuring prior reasoned consideration of the objection before continuation of the matter. Case-Laws GST Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412123