Gujarat High Court
For assesseeRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Gujarat High Court
Where consolidated demand covering July 2017 to November 2022 included financial years already under State GST proceedings for same liability and such overlap was admitted by respondents, statutory bar on parallel proceedings under section 6 applied, rendering consolidated order unsustainable and necessitating exclusion of overlapping years from fresh proceedings