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    <title>2023 (9) TMI 697 - MADRAS HIGH COURT</title>
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    <description>Madras HC disposed of petition challenging validity of parallel proceedings by two GST agencies against appellant. Court found that while Directorate General of GST Intelligence had been investigating since March 2020 inspection and possessed relevant documents from July 2017-March 2021, respondent authority separately initiated proceedings under Section 65 CGST Act demanding same documents. HC directed respondent to consider documents already in possession of other authority and appellant&#039;s replies before passing orders on merits in accordance with law.</description>
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      <description>Madras HC disposed of petition challenging validity of parallel proceedings by two GST agencies against appellant. Court found that while Directorate General of GST Intelligence had been investigating since March 2020 inspection and possessed relevant documents from July 2017-March 2021, respondent authority separately initiated proceedings under Section 65 CGST Act demanding same documents. HC directed respondent to consider documents already in possession of other authority and appellant&#039;s replies before passing orders on merits in accordance with law.</description>
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