CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter

CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter https://www.taxtmi.com/article/detailed?id=11190 A proper officer under the Central GST Act initiating proceedings on a subject matter precludes a State GST proper officer from initiating prosecution on the same subject matter; the taxpayer must participate in the State enquiry or personal hearing to establish whether the proceedings are identical, and the State authority must consider the taxpayer's objections on merits in accordance with law. en-us Sat, 11 Mar 2023 10:44:53 +0530 Sat, 11 Mar 2023 10:44:53 +0530 TaxTMI RSS Generator CGST and SGST Authority cannot simultaneously prosecute the assessee on the same subject matter https://www.taxtmi.com/article/detailed?id=11190 A proper officer under the Central GST Act initiating proceedings on a subject matter precludes a State GST proper officer from initiating prosecution on the same subject matter; the taxpayer must participate in the State enquiry or personal hearing to establish whether the proceedings are identical, and the State authority must consider the taxpayer's objections on merits in accordance with law. Articles Goods and Services Tax - GST Sat, 11 Mar 2023 10:44:53 +0530 https://www.taxtmi.com/article/detailed?id=11190