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    <title>Whether Subject matter of the State GST proceedings and Central GST proceedings are identical involves factual examination and is not a pure question of law</title>
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    <description>Determination of whether Central GST proceedings and State GST proceedings concern the same subject matter requires detailed factual examination and is not a pure question of law; such factual adjudication should be addressed through the statutory appeal mechanism rather than by writ petition, with appellate authorities applying coordination and cross empowerment principles to avoid duplicate or parallel proceedings.</description>
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