Initiation of GST proceedings on same subject by different tax administrations cannot be sustained

Tansam Engineering and Construction Company Vs Commissioner (Orissa High Court) Orissa High Court held that initiation of proceedings on same subject matter under section 74 of the Goods and Services Tax Act by different tax administrations is not justifiable. Accordingly, subsequent proceedings initiated by Central Proper Officer not sustained. Facts- The instant writ application has been filed questioning propriety, legality and tenability of Order-in-Original dated 30.01.2025 passed by the Assistant Commissioner, Rourkela-I Division having jurisdiction of Rourkela-II Circle, Sundargarh exer...