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    <title>Parallel Proceedings are not permissible in the GST regime</title>
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    <description>Parallel proceedings in the GST regime are impermissible where two revenue arms adjudicate the same issue; cross-empowerment does not permit duplication of adjudication under Section 6(2)(b) of the CGST Act. The DGST must place the CGST appellate order before it, consider the matter afresh and afford the taxpayer a personal hearing prior to taking any decision.</description>
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