Tag Archives: Adjudicating Authority cum Deputy Commissioner

SCN Issuing Authority Holds Precedence in Parallel GST Proceedings on Same Subject Matter

By | August 11, 2026

SCN Issuing Authority Holds Precedence in Parallel GST Proceedings on Same Subject Matter Issue Whether multiple GST authorities can simultaneously pursue parallel proceedings on the same subject matter, or whether the authority issuing the Show Cause Notice has exclusive precedence to complete adjudication under Section 6 of the CGST/HGST Act, 2017. Facts DGGI Communication: The… Read More »