Stay Yourself Updated on GST
Advertisements
Two parallel proceedings in respect of same period not permissible; order shall remain suspended till returnable date
THE Hon’ble GAUHATI HIGH COURT in the case of SUBHASH AGARWALLA V/s STATE OF ASSAM, decided on 12-2-2024
👉 Issue:-
✔️ Are Two parallel proceedings in respect of same period permissible?
👉 The Hon’ble High Court Judgement:-
✔️ Where for same period orders were issued by authorities under CGST Act and SGST Act, under section 73, for same allegation, two parallel proceedings in respect of same period not permissible as per section 6(2) of CGST/SGST Act, order passed by authority under CGST Act was to remain suspended till returnable date.
Share this content: