Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and facts

Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and factsCase-LawsGSTThe HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier

Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and facts
Case-Laws
GST
The HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier O-O had confirmed demand based on discrepancies between GSTR-7 and the petitioner's GSTR-1/GSTR-3B for 2018-19. The court applied the twofold test for “same subject matter”: whether an authority has already proceeded on an identical

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