The Guwahati HC observed that the two parallel proceedings in respect of same period not permissible under the CGST Act
The Guwahati High Court observed that the two parallel proceedings in respect of same period not permissible under the Central Goods and Service Tax Act, 2017 (CGST Act). An authority under the SGST Act issued a Demand–cum–Show Cause Notice under Section 73 of the SGST Act asking the petitioner to show cause as to why…
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