https://www.taxtmi.com/caselaws?id=433577 A writ petition challenged a State GST show cause notice as barred by s.6(2)(b) of the TNGST Act, 2017, contending that the Central authority had already initiated proceedings on the same subject matter. The HC held that, at the show cause stage, the assessee must first submit a detailed reply raising all objections, including the statutory bar under s.6(2)(b), enabling the authority to adjudicate the grievance; given the authority's undertaking to consider those objections, writ interference was unwarranted. The petition was disposed of by permitting a reply within three weeks and directing the authority to pass a reasoned order on merits in accordance with law thereafter. en-us Mon, 30 Jan 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433577 A writ petition challenged a State GST show cause notice as barred by s.6(2)(b) of the TNGST Act, 2017, contending that the Central authority had already initiated proceedings on the same subject matter. The HC held that, at the show cause stage, the assessee must first submit a detailed reply raising all objections, including the statutory bar under s.6(2)(b), enabling the authority to adjudicate the grievance; given the authority's undertaking to consider those objections, writ interference was unwarranted. The petition was disposed of by permitting a reply within three weeks and directing the authority to pass a reasoned order on merits in accordance with law thereafter. Case-Laws GST Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433577