Case Law Details
Case Name : Kuppan Gounder P.G.Natarajan Vs Directorate General of GST Intelligence (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Kuppan Gounder P.G.Natarajan Vs Directorate General of GST Intelligence (Madras High Court)
Let us consider the scope of Section 6(2)(b) of the Act. It contemplates that “where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter”. Therefore, subjects proposed to be dealt with by the State authorities as well as the Ce
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.