Delhi HC says Common Assessee and Same Financial year and ITC by itself are not sufficient to call it parallel proceedings.

State GST authorities had earlier proceeded under Section 73 against Shri Krishna Industries for ITC from M.R. Enterprises. DGGI subsequently initiated Section 74 proceedings alleging fraudulent ITC based on invoices unsupported by actual supply. The High Court held that the taxpayer had not established that both proceedings concerned the same contravention and left the merits open for statutory appeal.