https://www.taxtmi.com/caselaws?id=795453 Parallel Central and State GST proceedings cannot continue where show-cause notices involve identical or overlapping tax liability, deficiency or obligation arising from the same contravention. The authorities must verify the claimed overlap and determine between themselves which authority will adjudicate. The designated authority must consider the taxpayer's replies and supporting material and issue a speaking, reasoned order. Where both notices concern the same subject matter, only the authority selected through this process may proceed; the taxpayer must first submit replies and supporting documents to both authorities. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795453 Parallel Central and State GST proceedings cannot continue where show-cause notices involve identical or overlapping tax liability, deficiency or obligation arising from the same contravention. The authorities must verify the claimed overlap and determine between themselves which authority will adjudicate. The designated authority must consider the taxpayer's replies and supporting material and issue a speaking, reasoned order. Where both notices concern the same subject matter, only the authority selected through this process may proceed; the taxpayer must first submit replies and supporting documents to both authorities. Case-Laws GST Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795453