Himachal Pradesh High Court
For assessee
Vardhman Ispat Udhyog v. Adjudicating Authority cum Deputy Commissioner, CGST Division Dharamshala
Where multiple authorities initiated proceedings on alleged fake ITC involving same subject matter against petitioner, once show cause notice was issued by designated authority, that authority had precedence to complete proceedings and actions of other authorities were to follow outcome of those SCN proceedings, ensuring single-stream adjudication without parallel inquiries