https://www.taxtmi.com/caselaws?id=794819 Overlapping GST proceedings on the same subject matter should not be pursued in duplicate by different tax administrations. Where one show cause notice has already been issued, that notice-issuing authority must carry the matter to its conclusion; prior inquiries, summons, communications, or information-gathering steps do not shift that responsibility. Other authorities dealing with the same issue should transmit relevant material to the adjudicating authority and inform the taxpayer so an effective reply can be filed. The petitioner was directed to file a reply to the later show cause notice before the competent authority, which was to proceed in accordance with law. en-us Mon, 06 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794819 Overlapping GST proceedings on the same subject matter should not be pursued in duplicate by different tax administrations. Where one show cause notice has already been issued, that notice-issuing authority must carry the matter to its conclusion; prior inquiries, summons, communications, or information-gathering steps do not shift that responsibility. Other authorities dealing with the same issue should transmit relevant material to the adjudicating authority and inform the taxpayer so an effective reply can be filed. The petitioner was directed to file a reply to the later show cause notice before the competent authority, which was to proceed in accordance with law. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794819