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KUPPAN GOUNDER P.G. NATARAJAN vs. DIRECTORATE GENERAL OF GST INTELLIGENCE
(Madras High Court)

Hon'ble Judges:

S.M. SUBRAMANIAM
Pet. Counsel
E. Om Prakash
.l.narasimha Varman
M/s.a And N Care Solicitors
Res. Counsel
V. Sundareswaran

Petitioner / Applicant

KUPPAN GOUNDER P.G. NATARAJAN

Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE
Court Madras High Court
State

Tamilnadu

Date Jul 29, 2021
Order No.

W.P.No.15708 of 2021 and W.M.P.Nos.16604 & 16605 of 2021

Citation

2021(7) TAXREPLY 4417
Original Order
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ORDER

Elaborate discussion of facts became unnecessary as the writ petition is filed, challenging the summons issued by the Senior Intelligence officer/respondent under Section 70 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'the Act']. 2. The pertinent question raised by the learned Senior counsel appearing on behalf of the writ petitioner is that under Section 6(2) (b) of the Act, "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.” 3. Relying on the said prohibitory clause, the learned Senior counsel made a submission that notice for intimating discrepancies in the return after some scrutiny, was issued by the State authorities to the petitioner on 17.12.2020 and the proceedings are in progress. While so, Central....

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