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    <title>Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.</title>
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    <description>Prior commencement of Central GST proceedings for a tax period prevents parallel State GST adjudication for that same period; the State adjudication and consequential rectification orders were therefore quashed. An ex parte Central GST adjudication made after a reply was filed, without giving the taxpayer a hearing despite earlier hearing dates, breached natural justice. That order was also quashed and remitted for a fresh hearing and a speaking order in accordance with law, subject to no adjournment by the taxpayer.</description>
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      <title>Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.</title>
      <link>https://www.taxtmi.com/highlights?id=104957</link>
      <description>Prior commencement of Central GST proceedings for a tax period prevents parallel State GST adjudication for that same period; the State adjudication and consequential rectification orders were therefore quashed. An ex parte Central GST adjudication made after a reply was filed, without giving the taxpayer a hearing despite earlier hearing dates, breached natural justice. That order was also quashed and remitted for a fresh hearing and a speaking order in accordance with law, subject to no adjournment by the taxpayer.</description>
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