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    <title>2026 (8) TMI 1122 - DELHI HIGH COURT</title>
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    <description>Writ jurisdiction was not exercised to determine the objection that Central and State GST proceedings involved the same subject matter under Section 6(2)(b) of the CGST Act, because resolution required a factual comparison of the respective show-cause notices, periods, allegations, transactions, computations and supporting material. The petitioner had participated in adjudication, and the statutory appellate forum could examine the parallel-proceedings objection and challenges to the demand. The writ petition was disposed of with all contentions left open for the Appellate Authority.</description>
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      <description>Writ jurisdiction was not exercised to determine the objection that Central and State GST proceedings involved the same subject matter under Section 6(2)(b) of the CGST Act, because resolution required a factual comparison of the respective show-cause notices, periods, allegations, transactions, computations and supporting material. The petitioner had participated in adjudication, and the statutory appellate forum could examine the parallel-proceedings objection and challenges to the demand. The writ petition was disposed of with all contentions left open for the Appellate Authority.</description>
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