https://www.taxtmi.com/article/detailed?id=11185 Where a proper officer under the central GST framework has initiated proceedings on a subject matter, the state authority is precluded from initiating proceedings on the identical subject matter; overlapping defects alleged in separate show cause notices must be omitted by the state authority, which should limit its inquiry to distinct non-overlapping issues and consider any taxpayer reply before passing final orders on merits. en-us Fri, 10 Mar 2023 10:05:40 +0530 Fri, 10 Mar 2023 10:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11185 Where a proper officer under the central GST framework has initiated proceedings on a subject matter, the state authority is precluded from initiating proceedings on the identical subject matter; overlapping defects alleged in separate show cause notices must be omitted by the state authority, which should limit its inquiry to distinct non-overlapping issues and consider any taxpayer reply before passing final orders on merits. Articles Goods and Services Tax - GST Fri, 10 Mar 2023 10:05:40 +0530 https://www.taxtmi.com/article/detailed?id=11185