https://www.taxtmi.com/caselaws?id=762858 The Delhi HC allowed a petition challenging proceedings initiated by SGST authorities through Show Cause Notices. The petitioner contended that once an investigation had commenced by one authority, it would be impermissible for State GST authorities to examine the same period or pass any assessment order. The HC accepted this argument and quashed the impugned order, ruling in favor of the petitioner. The decision establishes that concurrent proceedings by different GST authorities examining the same assessment period are not permissible once one authority has already initiated investigation proceedings. en-us Tue, 26 Nov 2024 00:00:00 +0530 Fri, 18 Jul 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762858 The Delhi HC allowed a petition challenging proceedings initiated by SGST authorities through Show Cause Notices. The petitioner contended that once an investigation had commenced by one authority, it would be impermissible for State GST authorities to examine the same period or pass any assessment order. The HC accepted this argument and quashed the impugned order, ruling in favor of the petitioner. The decision establishes that concurrent proceedings by different GST authorities examining the same assessment period are not permissible once one authority has already initiated investigation proceedings. Case-Laws GST Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762858