Case Law Details
VGN Projects Estates Private Limited Vs Assistant Commissioner (State Taxes) (Madras High Court)
Parallel proceedings cannot be initiated by Central/State GST Authorities on same subject matter
The Hon’ble Madras High Court in the case of M/s. VGN Projects Estates Private Limited v. Assistant Commissioner (State Taxes) and others [W.P.No.2391 of 2023 and W.M.P.No.2481 of 2023, dated January 30, 2023] has directed the assessee to file a reply to the Show Cause Notice (“SCN”) issued by the State Tax Authority, wherein, parallel proceedings had been initiated by the State Tax Authorities on a similar matter which is already pending before the Central Tax Authority. Held that, if the defects are similar in the SCNs then it shall be omitted and no proceedings to be initiated against the assessee w.r.t. the defects, which are already the subject matter of consideration by the Central Tax Authority.
Facts:
M/s. VGN Projects Estates Private Limited (“the Petitioner”) has challenged the SCN dated October 21, 2022 (“the Impugned SCN”) issued by the State Tax Authority on the ground that the same has been issued in violation of Section 6(2)(b) of the Tamil Nadu Goods and Services Act, 2017 (“the TNGST Act”).
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