https://www.taxtmi.com/caselaws?id=784878 Where parallel proceedings under state and central GST regimes overlap, the State Tax appellate authority is directed to conclude the pending appellate proceedings within a short stipulated period; consequence: Central Tax authorities may proceed on the show cause notice only after that conclusion. The affected taxpayer may file a reply after disposal of the state appellate process and may raise the overlap point and reliance on the CBIC circular dated 06.07.2022 in its reply; consequence: all legal and factual grounds remain available and any adverse order may be assailed in an appropriate forum. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784878 Where parallel proceedings under state and central GST regimes overlap, the State Tax appellate authority is directed to conclude the pending appellate proceedings within a short stipulated period; consequence: Central Tax authorities may proceed on the show cause notice only after that conclusion. The affected taxpayer may file a reply after disposal of the state appellate process and may raise the overlap point and reliance on the CBIC circular dated 06.07.2022 in its reply; consequence: all legal and factual grounds remain available and any adverse order may be assailed in an appropriate forum. Case-Laws GST Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784878