Case Law Details
Tvl. Al-Madhina Steel Traders Vs State Tax Officer (ST) (Madras High Court)
Madras High Court held that simultaneous initiation of proceedings, both by Central Authority and by the State Authority, under GST Act is impermissible under law as per the provisions of Section 6(2)(b) of the GST Act, 2017.
Facts- The petitioner has challenged the impugned summons dated 03.01.2023 issued by the first respondent on the ground that the first respondent, being the Central Authority as well as the second respondent, being the State Authority, have simultaneously initiated proceedings under the GST Act against the petitioner in respect of the same subject matter, which is impermissible under law as per the provisions of Section 6(2)(b) of the GST Act 2017.
Conclusion- This writ petition is disposed of by directing the first respondent to consider the petitioner’s reply dated 18.01.2023 to the impugned summons dated 03.01.2023 and decide as to whether the subject matter of the proceedings initiated by the second respondent as well as the proposed proceedings of the first respondent under the GST Act 2017 against the petitioner are one and the same, within a period of four weeks from the date of receipt of a copy of this order. In case the first respondent decides that the subject matter is one and the same, they will have to necessarily drop the proposed initiation of proceedings against the petitioner as per the provisions of Section 6(2) (b) of the GST Act 2017. The first respondent is directed to give one more personal hearing to the petitioner before taking a final decision.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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