Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
Case-Laws
GST
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.
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