Parallel GST proceedings for same period amounts to double taxation which is not permissible in law

ID Fresh Food (India) Private Limited Vs Assistant Commissionerst (Andhra Pradesh High Court) Andhra Pradesh High Court held that parallel proceedings for the same periods of the assessment amounts to double taxation and the same is impermissible in law. Accordingly, writ petition is allowed and assessment order set aside. Facts- The petitioner is a registered person and the assessments in relation to the petitioner were to be carried out by the State authority. However, the 2nd respondent-Additional Director, had initiated proceedings against the petitioner, for the period July-2017 to Decemb...