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Section 17(2) of CGST ACT,2017 read with rule 42 & 43 of CGST Rules,2017

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(Querist)
04 August 2023 sir,
Parallel Proceeding under GST in same matter is applicable or not. If not then how reply the notice and any case law.
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Aashok Kumar Sharma

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Aashok Kumar Sharma (Expert)
24 August 2023 Union of India, has held that parallel proceedings by both the Central and State tax authorities for the same transaction are not permissible under the GST law. The Court observed that the law provides for a single assessment order for a tax period, and therefore, parallel proceedings are not tenable.

https://taxguru.in/goods-and-service-tax/parallel-proceedings-initiated-central-state-gst-authorities-subject.html
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