https://www.taxtmi.com/article/detailed?id=12411 Initiation of a proceeding under one GST Act precludes initiation of another under the other Act for the same subject matter and period; applying the authorisation framework for proper officers, the court treated the first-initiated proceeding as operative to bar a second proceeding for the same period and directed suspension of the impugned order pending returnable date. en-us Sat, 09 Mar 2024 11:09:59 +0530 Sat, 09 Mar 2024 11:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12411 Initiation of a proceeding under one GST Act precludes initiation of another under the other Act for the same subject matter and period; applying the authorisation framework for proper officers, the court treated the first-initiated proceeding as operative to bar a second proceeding for the same period and directed suspension of the impugned order pending returnable date. Articles Goods and Services Tax - GST Sat, 09 Mar 2024 11:09:59 +0530 https://www.taxtmi.com/article/detailed?id=12411