{"id":74798,"date":"2026-01-13T12:14:33","date_gmt":"2026-01-13T06:44:33","guid":{"rendered":""},"modified":"2026-01-13T12:14:33","modified_gmt":"2026-01-13T06:44:33","slug":"parallel-gst-proceedings-u-ss-73-74-and-122-state-appeal-to-be-decided-within-three-weeks-before-show-cause-proceeds","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74798","title":{"rendered":"Parallel GST proceedings u\/ss 73\/74 and 122: state appeal to be decided within three weeks before show-cause proceeds"},"content":{"rendered":"<p>Parallel GST proceedings u\/ss 73\/74 and 122: state appeal to be decided within three weeks before show-cause proceeds<br \/>Case-Laws<br \/>GST<br \/>The court addressed whether parallel proceedings under Sections 73\/74 and Section 122 (penalty) create impermissible overlap and whether the show-cause notice could proceed pending resolution of a state appeal; it declined to decide the overlap on merits but ordered the state Appellate Authority to conclude the pending appeal within a limited period &#8211; outco<\/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=96004\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parallel GST proceedings u\/ss 73\/74 and 122: state appeal to be decided within three weeks before show-cause proceedsCase-LawsGSTThe court addressed whether parallel proceedings under Sections 73\/74 and Section 122 (penalty) create impermissible overlap a<\/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-74798","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74798","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=74798"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74798\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}