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    <title>2025 (8) TMI 67 - BOMBAY HIGH COURT</title>
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    <description>The HC held that issuance of multiple SCNs on the same subject and period by different authorities leads to multiplicity of proceedings and harassment. Since a stay was granted by the Karnataka HC on the SCN issued by DGGI covering the all-India jurisdiction including the Goa branch, the respondent should have refrained from adjudicating the matter. The respondent&#039;s order confirming GST demand was set aside as it conflicted with the stay and principles established in Kusum Ingots &amp;amp; Alloys Ltd. The HC directed that the proceedings before respondent no. 1 be kept in abeyance and allowed the petition, preventing duplication of adjudication on the same issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=775880</link>
      <description>The HC held that issuance of multiple SCNs on the same subject and period by different authorities leads to multiplicity of proceedings and harassment. Since a stay was granted by the Karnataka HC on the SCN issued by DGGI covering the all-India jurisdiction including the Goa branch, the respondent should have refrained from adjudicating the matter. The respondent&#039;s order confirming GST demand was set aside as it conflicted with the stay and principles established in Kusum Ingots &amp;amp; Alloys Ltd. The HC directed that the proceedings before respondent no. 1 be kept in abeyance and allowed the petition, preventing duplication of adjudication on the same issue.</description>
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