https://www.taxtmi.com/caselaws?id=767923 The HC concluded that the simultaneous proceedings initiated by the Assistant Commissioner and the Deputy Commissioner against the petitioner for the same tax period were impermissible under Section 6(2)(b) of the CGST/KGST Act. The Court quashed the impugned orders due to procedural irregularities and remitted the matter back to the Deputy Commissioner for fresh consideration. The petitioner was instructed to appear before the Deputy Commissioner on a specified date, with the proceedings to be conducted in accordance with Section 73(9) of the Act. en-us Thu, 20 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767923 The HC concluded that the simultaneous proceedings initiated by the Assistant Commissioner and the Deputy Commissioner against the petitioner for the same tax period were impermissible under Section 6(2)(b) of the CGST/KGST Act. The Court quashed the impugned orders due to procedural irregularities and remitted the matter back to the Deputy Commissioner for fresh consideration. The petitioner was instructed to appear before the Deputy Commissioner on a specified date, with the proceedings to be conducted in accordance with Section 73(9) of the Act. Case-Laws GST Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767923