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    <title>2026 (7) TMI 980 - MADRAS HIGH COURT</title>
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    <description>Parallel State GST adjudication on identical issues and the same assessment period already decided by Central GST authorities cannot be maintained while the Central GST order remains under appeal. The earlier Central GST proceedings covered the disputed matters, making the subsequent State GST assessment and rectification duplicative. The State GST assessment and rectification orders were therefore unsustainable and quashed in favour of the assessee.</description>
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      <description>Parallel State GST adjudication on identical issues and the same assessment period already decided by Central GST authorities cannot be maintained while the Central GST order remains under appeal. The earlier Central GST proceedings covered the disputed matters, making the subsequent State GST assessment and rectification duplicative. The State GST assessment and rectification orders were therefore unsustainable and quashed in favour of the assessee.</description>
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