https://www.taxtmi.com/caselaws?id=469383 Parallel GST proceedings for the same financial year and subject matter were held barred where central proceedings had already culminated in an order-in-original and order-in-appeal. Applying section 6(2)(b) of the CGST Act, the later State GST show cause notice and adjudication order were quashed. The matter was sent back to the stage of the original show cause notice, with directions to proceed in line with the amended statutory position and to afford the taxpayer an opportunity of hearing. Constitutional and other statutory challenges were expressly left open. en-us Wed, 16 Apr 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469383 Parallel GST proceedings for the same financial year and subject matter were held barred where central proceedings had already culminated in an order-in-original and order-in-appeal. Applying section 6(2)(b) of the CGST Act, the later State GST show cause notice and adjudication order were quashed. The matter was sent back to the stage of the original show cause notice, with directions to proceed in line with the amended statutory position and to afford the taxpayer an opportunity of hearing. Constitutional and other statutory challenges were expressly left open. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469383