The cauldron of confusion-Parallel Proceedings galore under GST Ecosystem.

What exactly are Parallel Proceedings and under what condition will parallel proceedings vitiate the very proceedings per se. can the CGST or SGST or DGGI folks from Revenue side initiate parallel proceedings pertaining to a particular GSTN itself. It is very important to note what the legislative ecosystem say about it. On the premise that Revenue officials take divergent stand, it is equally critical to understand what are the judicial precedents on the issue. This Note seeks to summarise the critical issue of parallel proceedings under the GST ecosystem