https://www.taxtmi.com/caselaws?id=780379 HC dismissed the writ petition and directed the petitioner to substantiate its case in light of the Supreme Court precedent. The court held a second show-cause notice may proceed where the impugned O-O had already confirmed the demand, observing that one tax authority cannot initiate parallel proceedings once another has commenced action. It further found that distinct infractions do not necessarily constitute the "same subject matter" even if tax liability or deficiency is similar, and set a twofold test: (1) whether an authority has already proceeded on an identical liability on the same facts, and (2) whether the demand or relief sought is identical. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780379 HC dismissed the writ petition and directed the petitioner to substantiate its case in light of the Supreme Court precedent. The court held a second show-cause notice may proceed where the impugned O-O had already confirmed the demand, observing that one tax authority cannot initiate parallel proceedings once another has commenced action. It further found that distinct infractions do not necessarily constitute the "same subject matter" even if tax liability or deficiency is similar, and set a twofold test: (1) whether an authority has already proceeded on an identical liability on the same facts, and (2) whether the demand or relief sought is identical. Case-Laws GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780379