Dual GST Action Not Permissible on Same Issue, Orders Set Aside: Karnataka HC

Sharadapura Krishna Chandra Vs Superindent of Central Tax (Karnataka High Court) The Karnataka High Court allowed the writ petition challenging parallel GST proceedings initiated by State authorities when proceedings on the same subject matter had already been initiated by Central GST authorities. The petitioner sought quashing of multiple orders, including an Order-in-Original dated 30.04.2024 passed under Section 74 of the Act, its summary in Form GST DRC-07 dated 05.05.2024, an adjudication order dated 08.02.2024 passed under Section 73(9), and its corresponding summary order. From the reco...