2023 (2) TMI 92

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....br>Hon'ble Mr. Justice Abdul Quddhose For the 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....

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....tice on behalf of respondent No.2. 4. Learned Government Advocate 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 c....

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....follows: "6(2)(b) where a proper officer under the Central Goods and 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 de....

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.... proceedings can be initiated against them under the TNGST Act, 2017, in view of the 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 P....