https://www.taxtmi.com/caselaws?id=799248 Parallel GST proceedings under Sections 73 and 74 for the same tax period cannot continue while an earlier proceeding remains unresolved, as this would create simultaneous adjudication. Later notices, adjudication orders and consequential recovery action were quashed. The earlier proceeding must be determined after allowing the taxpayer to submit documents supporting the exemption claim and granting a personal hearing. Its consideration cannot be denied on limitation where intervening parallel proceedings had been initiated. en-us Sat, 29 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799248 Parallel GST proceedings under Sections 73 and 74 for the same tax period cannot continue while an earlier proceeding remains unresolved, as this would create simultaneous adjudication. Later notices, adjudication orders and consequential recovery action were quashed. The earlier proceeding must be determined after allowing the taxpayer to submit documents supporting the exemption claim and granting a personal hearing. Its consideration cannot be denied on limitation where intervening parallel proceedings had been initiated. Case-Laws GST Sat, 29 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799248