{"id":71849,"date":"2025-06-21T08:29:04","date_gmt":"2025-06-21T02:59:04","guid":{"rendered":""},"modified":"2025-06-21T08:29:04","modified_gmt":"2025-06-21T02:59:04","slug":"cgst-wbgst-act-2017-allows-simultaneous-proceedings-but-taxpayers-shouldn-39-t-face-multiple-enquiries-for-identical-periods-without-logical-conclusion","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71849","title":{"rendered":"CGST\/WBGST Act 2017 allows simultaneous proceedings but taxpayers shouldn&#39;t face multiple enquiries for identical periods without logical conclusion"},"content":{"rendered":"<p>CGST\/WBGST Act 2017 allows simultaneous proceedings but taxpayers shouldn&#39;t face multiple enquiries for identical periods without logical conclusion<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89670\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CGST\/WBGST Act 2017 allows simultaneous proceedings but taxpayers shouldn&#8217;t face multiple enquiries for identical periods without logical conclusionCase-LawsGSTHC held that while CGST\/WBGST Act 2017 does not expressly prohibit simultaneous proceedings und<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71849","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71849"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71849\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}