Duplication of GST Proceedings on Same Matter: Kerala HC Quashes Rejection of Rectification Request Filed by Mail

The Kerala High Court has quashed GST proceedings against a petitioner after finding that there was a duplication of proceedings on the same issue by different tax authorities. The petitioner was being subjected to investigation and notices from both the State GST department and the Directorate General of GST Intelligence (DGGI) for the same matter. The court also took note of the fact that the petitioner's request for rectification, which was filed via email, was rejected by the authorities. The High Court held that subjecting a taxpayer to parallel proceedings by multiple agencies for the same cause of action is not permissible and amounts to harassment. It quashed the proceedings and directed the authorities to resolve the issue of jurisdiction and proceed with a single, coordinated inquiry, providing relief to the taxpayer from the vexation of multiple investigations.