https://www.taxtmi.com/caselaws?id=799797 Parallel State GST assessment and rectification proceedings concerning the same issues and assessment period as an earlier Central GST adjudication cannot be sustained where the Central GST order remains pending in appeal. Duplicate adjudication arises when State GST authorities proceed after Central GST authorities have investigated and issued an order on identical matters for the identical period. The overlap makes the State GST assessment and rectification orders unsustainable. en-us Wed, 05 Aug 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799797 Parallel State GST assessment and rectification proceedings concerning the same issues and assessment period as an earlier Central GST adjudication cannot be sustained where the Central GST order remains pending in appeal. Duplicate adjudication arises when State GST authorities proceed after Central GST authorities have investigated and issued an order on identical matters for the identical period. The overlap makes the State GST assessment and rectification orders unsustainable. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799797