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TVL METAL TRADE INCORPORATION vs. THE SPECIAL SECRETARY & OTHERS
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Adithya Reddy
Res. Counsel
Sai Srujan Tayi
K.vasantha Mala

Petitioner / Applicant

TVL METAL TRADE INCORPORATION
Respondent THE SPECIAL SECRETARY & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 6, 2023
Order No.

W.P.No.3033 of 2023 And W.M.P.No.3125 of 2023

Citation

2023(2) TAXREPLY 6960
Original Order
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ORDER

ORDER The petitioner has challenged the impugned Summons dated 18.10.2022 issued by the fifth respondent under Section 70 (1) of the Tamil Nadu Goods and Services Tax Act, 2017 (Hereinafter referred to as TNGST Act, 2017) and under Section 70 (1) of the Central Goods and Services Tax Act, 2017 (Hereinafter referred to as CGST Act, 2017). 2. The petitioner has challenged the impugned Summons on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneously under the respective GST Acts with regard to the same subject matter. The petitioner contends that he is already facing proceedings initiated by the Central Authority and therefore, the question of the State Authority viz., the fifth respondent, initiating proceedings against the petitioner will not arise as per Section 6(2)(b) of the GST Act, 2017. 3. The petitioner has also submitted a reply to the impugned Summons issued by the fi....

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