Parallel GST & Customs Proceedings Valid After Appeal Failure: P&H HC

Prabhjot Singh Vs Union of India & Anr (Punjab and Haryana High Court) The writ petition sought quashing of recovery notices dated 26.09.2024 and 17.03.2025 issued for recovery of government dues amounting to ₹2,21,49,685/-, arising from an adjudication order dated 10.05.2022 passed in Form GST MOV-11. The petitioner also challenged the adjudication order itself and the earlier show cause notice dated 07.07.2021. The adjudication order had confirmed tax demand along with an equal amount of penalty and was upheld by the Joint Commissioner (Appeals) on 07.12.2023. The petitioner contended ...