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    <title>2026 (5) TMI 627 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>Parallel adjudicatory proceedings on the same GST subject matter are barred under the governing law, while lawful investigative steps and coordination between Central and State tax administrations remain permissible. The petition challenged a Central GST show cause notice, along with connected summons and intimations, on the basis that State proceedings had already been initiated on the same matter. Rather than undertake an independent merits review of the notice, the Court applied the Supreme Court&#039;s binding position and directed compliance with that framework: the petitioner was to respond to the Central proceedings, cooperate with the inquiry, inform the State authority, and await inter-departmental coordination.</description>
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      <description>Parallel adjudicatory proceedings on the same GST subject matter are barred under the governing law, while lawful investigative steps and coordination between Central and State tax administrations remain permissible. The petition challenged a Central GST show cause notice, along with connected summons and intimations, on the basis that State proceedings had already been initiated on the same matter. Rather than undertake an independent merits review of the notice, the Court applied the Supreme Court&#039;s binding position and directed compliance with that framework: the petitioner was to respond to the Central proceedings, cooperate with the inquiry, inform the State authority, and await inter-departmental coordination.</description>
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