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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 for the same assessment period is impermissible where Central GST authorities have already issued an order that remains under appellate consideration. The notes state that the prior Central GST proceedings precluded duplicative State GST assessment and rectification proceedings. Accordingly, the State GST assessment and rectification orders were described as unsustainable and quashed in favour of the assessee.</description>
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      <description>Parallel State GST adjudication on identical issues for the same assessment period is impermissible where Central GST authorities have already issued an order that remains under appellate consideration. The notes state that the prior Central GST proceedings precluded duplicative State GST assessment and rectification proceedings. Accordingly, the State GST assessment and rectification orders were described as unsustainable and quashed in favour of the assessee.</description>
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