{"id":76962,"date":"2026-10-14T06:28:51","date_gmt":"2026-10-14T06:28:51","guid":{"rendered":""},"modified":"2026-10-14T06:28:51","modified_gmt":"2026-10-14T06:28:51","slug":"concurrent-gst-proceedings-invalidate-later-state-adjudication-while-denial-of-hearing-requires-fresh-central-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76962","title":{"rendered":"Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication."},"content":{"rendered":"<p>Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=104957\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.Case-LawsGSTPrior commencement of Central GST proceedings for a tax period prevents parallel State GST adjudication for that sam&#8230;<\/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-76962","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76962","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=76962"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76962\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}