CGST & SGST Authority cannot simultaneously prosecute assessee on same subject matter

Tvl Metal Trade Incorporation Vs the Special Secretary (Madras High Court) The Hon’ble Madras High Court in the matter of Tvl Metal Trade Incorporation v. the Special Secretary, Head of the GST Council Secretariat and Ors. [W.P. No. 3033 of 2023 And W.M.P. No. 3125 of 2023 dated February 6, 2023] has held that, the State Tax Authority cannot prosecute the assessee, when the Central Tax Authority has already initiated action in respect of the very same subject matter. Further held that, to substantiate such defence, the assessee has to participate in the personal hearing/ enquiry and only the...