https://www.taxtmi.com/caselaws?id=798039 Parallel State GST assessment and rectification proceedings cannot be sustained where Central GST authorities have already adjudicated identical issues for the same assessment period. The pendency of an appeal against the earlier Central GST adjudication does not permit duplicate State GST proceedings on those matters. State GST assessment and rectification orders covering the same issues and period are therefore unsustainable. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798039 Parallel State GST assessment and rectification proceedings cannot be sustained where Central GST authorities have already adjudicated identical issues for the same assessment period. The pendency of an appeal against the earlier Central GST adjudication does not permit duplicate State GST proceedings on those matters. State GST assessment and rectification orders covering the same issues and period are therefore unsustainable. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798039