Parallel Proceedings for Same Period Under CGST/SGST Act Not Permissible: Guwahati HC

Subhash Agarwalla Vs State of Assam And 4 Ors (Guwahati High Court) Introduction: In a significant judgment, the Guwahati High Court, in the case of Subhash Agarwalla Vs State of Assam And 4 Ors, has addressed a crucial issue concerning the Central Goods and Services Tax (CGST) and the State Goods and Services Tax (SGST) Acts. The court deliberated on whether two parallel proceedings under the CGST and SGST Acts for the same period are permissible, offering a clear interpretation of the legal provisions. Detailed Analysis: The petitioner, Subhash Agarwalla, was subjected to two demand-cum-show...