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2024 (3) TMI 387 - GAUHATI HIGH COURTMaintainability of two parallel proceedings in respect of the same period, 2017-2018 - Section 6 of the CGST Act, 2017 and SGST Act, 2017 - HELD THAT:- Having regard to the provisions contained in Section 6 of the CGST/SGST Act, more particularly, Section 6[2] which inter alia indicates that once a proceeding is initiated either of the above two Acts, another proceeding for the same period under the other Act is not to be initiated, the operation of the Order-in-Original dated 11.12.2023 [Annexure-F] passed by the respondent no. 3 shall remain suspended till the returnable date. Issue notice, returnable on 18.03.2024.
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