CGST/WBGST Act 2017 allows simultaneous proceedings but taxpayers shouldn't face multiple enquiries for identical periods without logical conclusion
Case-Laws
GST
HC held that while CGST/WBGST Act 2017 does not expressly prohibit simultaneous proceedings under Chapter XIII and XIV, registered taxable persons should not ordinarily be subjected to multiple enquiries by different authorities for identical periods without logical conclusion of initiated proceedings. Where State authorities
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