When Two Authorities Pursue One Liability - The GST Doctrine Against Parallel Proceedings - CAclubindia

The Growing Anxiety of Multiple GST Proceedings Few situations create greater uncertainty for a taxpayer than receiving notices from multiple GST authorities for substantially the same issue. What begins as an inquiry by one authority is often followed by summons, investigations, and adjudicatory proceedings by another, leaving the taxpayer trapped between overlapping jurisdictions within a tax sy…