GST Order Invalid if officer Relies on Another State’s Proceedings for Tax Determination

 Procter and Gamble Home Products Private Limited Vs Union of India (Telangana High Court) Telangana High Court, in Procter and Gamble Home Products Pvt. Ltd. Vs. Union of India, set aside a GST order issued under Section 73 of the CGST Act, 2017. The petitioner challenged the order dated 31.08.2024, arguing that the Proper Officer in Telangana failed to determine the tax independently and instead relied on an ongoing case in Maharashtra. The petitioner contended that each state’s GST authority is an independent adjudicating body, and the Telangana officer had a statutory duty under Section...