TaxTMI 
TaxTMI 
2023 (2) TMI 92
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....Petitioner : Ms.Radhika Chandra For the Respondents : Ms.Amirtha Dinakaran Government Advocate for R1, Mr.V.Sundareswaran Senior Panel Counsel for R2 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 t....
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....ate appearing for the respondent No.1 has placed before this Court the written instructions received by her from the Office of the Assistant Commissioner (ST), Nungambakkam Assessment Circle, Chennai - 600 031 dated 28.01.2023. As per the written instructions a detailed reply has not been sent by the petitioner to the impugned show cause notice. In the written instructions, it is also stated that ....
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....d Service Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter." Admittedly, a challenge has been made only to the show cause notice. 7. The respondents have also stated in their written instructions that once a detailed reply is sent by the petitioner stating their objections with regard to t....
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....he fact that the Central Authority has already initiated action against the petitioner for the very same subject matter under the show cause notices dated 29.07.2022 and 31.12.2022. When the respondents have undertaken before this Court that they shall consider the grievance of the petitioner as raised in this Writ Petition, the question of entertaining this Writ Petition at this stage and grantin....