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VGN PROJECTS ESTATES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Radhika Chandra
Res. Counsel
Amirtha Dinakaran

Petitioner / Applicant

VGN PROJECTS ESTATES PRIVATE LIMITED

Respondent ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Jan 30, 2023
Order No.

W.P.No.2391 of 2023 And W.M.P.No.2481 of 2023

Citation

2023(1) TAXREPLY 6937
Original Order
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ORDER

ORDER The petitioner has challenged the impugned show cause notice in Form GST DRC-01 (Ref. No.ZD331022029519P) dated 21.10.2022 on the ground that the same has been issued in violation of Section 6(2)(b) of the TNGST Act, 2017. 2. According to the petitioner, a similar show cause notice was issued by the Central Authority under CGST Act, 2017 on 29.07.2022 against the petitioner, involving the very same defects and therefore, as per the provisions of Section 6(2)(b) of the Tamil Nadu Goods and Service Tax Act, 2017 when the proper officer under the CGST Act has already initiated any proceedings against the petitioner on the very same subject matter, no proceedings shall be initiated by the proper officer under the provisions of the TNGST Act, 2017. 3. Heard Ms.Radhika Chandra, learned counsel for the petitioner. Ms.Amirtha Dinakaran, learned Government Advocate accepts notice on behalf of respondent No.1 and Mr.V.Sundareswaran, learned Senior Panel Counsel accepts notic....

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