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    <title>2026 (8) TMI 1365 - MADRAS HIGH COURT</title>
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    <description>Duplicate GST adjudication for identical issues and the same assessment period cannot continue where Central GST authorities had already issued the earlier order and that order remained pending in appeal. Subsequent State GST assessment and rectification proceedings on those issues were unsustainable because they duplicated the prior Central GST adjudication. The State GST orders were quashed in favour of the assessee.</description>
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      <description>Duplicate GST adjudication for identical issues and the same assessment period cannot continue where Central GST authorities had already issued the earlier order and that order remained pending in appeal. Subsequent State GST assessment and rectification proceedings on those issues were unsustainable because they duplicated the prior Central GST adjudication. The State GST orders were quashed in favour of the assessee.</description>
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