Case Details:
Particular | Details |
Case No. | W.P. NO.3110 of 2023 |
Case Name | Tvl.Al-Madhina Steel Traders v. Superintendent/Intelligence Officer (ECM) |
Court | Madras High Court |
Date of Judgement | 07-02-2023 |
Citation | GIG-CLS-0021 |
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Issue- In the above case, the petitioner has challenged the impugned summons dated 3-1-2023 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.
Held- It was held that whether the Central Authority, namely, the first respondent or the State Authority, namely, the second respondent are going to initiate proceedings under the GST Act 2017 with regard to the very same subject matter, is yet to be decided and it is not clear as to whether the subject matter of the impugned summons dated 3-1-2023 issued by the first respondent and the proceedings initiated by the second respondent against the petitioner, are one and the same. The petitioner has submitted a reply dated 18-1-2023 to the impugned summons dated 3-1-2023 to the first respondent. Even before a decision is taken by the first respondent with regard to the contentions raised in the reply filed by the petitioner, the petitioner has filed this writ petition prematurely. The petitioner will have to necessarily await the outcome of the decision of the first respondent. However, it is mandatory on the part of the first respondent to consider the reply submitted by the petitioner expeditiously and take a call as to whether the subject matter is one and the same. this writ petition is disposed of by directing the first respondent to consider the petitioner’s reply dated 18-1-2023 to the impugned summons dated 3-1-2023 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.