https://www.taxtmi.com/caselaws?id=790508 Parallel proceedings under Sections 73 and 74 of the CGST Act are barred only where they concern the same subject matter, meaning the same tax liability, facts, contravention, and assessment period. On the facts described, the two proceedings related to different financial years and different allegations, so Section 6(2)(b) did not apply. The challenge based on Section 75(4) and denial of personal hearing also failed because the order reflected consideration of the reply and no natural justice violation was shown. The writ petition was therefore not entertained, and the taxpayer was left to pursue the statutory appellate remedy. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790508 Parallel proceedings under Sections 73 and 74 of the CGST Act are barred only where they concern the same subject matter, meaning the same tax liability, facts, contravention, and assessment period. On the facts described, the two proceedings related to different financial years and different allegations, so Section 6(2)(b) did not apply. The challenge based on Section 75(4) and denial of personal hearing also failed because the order reflected consideration of the reply and no natural justice violation was shown. The writ petition was therefore not entertained, and the taxpayer was left to pursue the statutory appellate remedy. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790508