https://www.taxtmi.com/caselaws?id=799876 Unavailed statutory appellate remedies and unexplained delay ordinarily preclude extraordinary writ jurisdiction where jurisdictional and factual issues can be addressed on appeal. The GST bar on parallel proceedings under Section 6(2)(b) applies only to identical subject matter; overlapping transactions, periods, or factual background do not suffice where Section 73 tax-liability and input-tax-credit eligibility proceedings differ materially from Section 74 allegations of fraudulent credit availment. Conclusion of separate proceedings against co-noticees does not bar an independently determined liability. Section 75(13) requires a prior penalty on the same person for the same act or omission. en-us Fri, 25 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799876 Unavailed statutory appellate remedies and unexplained delay ordinarily preclude extraordinary writ jurisdiction where jurisdictional and factual issues can be addressed on appeal. The GST bar on parallel proceedings under Section 6(2)(b) applies only to identical subject matter; overlapping transactions, periods, or factual background do not suffice where Section 73 tax-liability and input-tax-credit eligibility proceedings differ materially from Section 74 allegations of fraudulent credit availment. Conclusion of separate proceedings against co-noticees does not bar an independently determined liability. Section 75(13) requires a prior penalty on the same person for the same act or omission. Case-Laws GST Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799876