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    <title>2025 (6) TMI 746 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>Where proceedings under the GST enactments had already been initiated by the Central tax authority under Section 67, parallel proceedings by the State tax authority for the same cause and year were not to continue independently. The Central authority was to carry the matter forward, including under Section 70, while the State authority could assist without starting separate action. The petitioner was also permitted to seek de-sealing of the premises before the concerned respondent, and the seals were to be handed over so the matter could proceed in accordance with law.</description>
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      <description>Where proceedings under the GST enactments had already been initiated by the Central tax authority under Section 67, parallel proceedings by the State tax authority for the same cause and year were not to continue independently. The Central authority was to carry the matter forward, including under Section 70, while the State authority could assist without starting separate action. The petitioner was also permitted to seek de-sealing of the premises before the concerned respondent, and the seals were to be handed over so the matter could proceed in accordance with law.</description>
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