https://www.taxtmi.com/caselaws?id=760644 Parallel GST proceedings for the same financial year were not permitted where both State GST and Central GST authorities had initiated action. The authority that first initiated proceedings was allowed to continue, and the same year could not be subjected to simultaneous action by both authorities. On the facts, State GST had already completed proceedings for Financial Year 2017-18, so Central GST could continue only for the remaining years for which it had first acted, while State GST was restrained from proceeding in years already taken up by Central GST. en-us Fri, 18 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 08:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760644 Parallel GST proceedings for the same financial year were not permitted where both State GST and Central GST authorities had initiated action. The authority that first initiated proceedings was allowed to continue, and the same year could not be subjected to simultaneous action by both authorities. On the facts, State GST had already completed proceedings for Financial Year 2017-18, so Central GST could continue only for the remaining years for which it had first acted, while State GST was restrained from proceeding in years already taken up by Central GST. Case-Laws GST Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760644