Tripura HC Quashes CGST Order for Reopening Issues Already Examined by State GST Authorities - SAG Infotech Official Tax Blog

On June 30, the Tripura High Court stated that the Central Goods and Services Tax (CGST) authorities cannot initiate adjudication proceedings on issues that have already been addressed by the State Goods and Services Tax (SGST) authorities regarding the same subject matter. A Division Bench of Chief Justice M.S. Ramachandra Rao and Justice Biswajit Palit set aside a challenge to a demand cum show…