2023 (2) TMI 361

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..... P. No. 3125 of 2023 - -<br>GST<br>Hon&#39;ble Mr. Justice Abdul Quddhose For the Petitioner : Mr.Adithya Reddy For the Respondents : Mr.Sai Srujan Tayi Standing Counsel for R1, R2 and R4, Mrs.K.Vasantha Mala Government Advocate for R3 and R5 ORDER The petitioner has challenged the impugned Summons dated 18.10.2022 issued by the fifth respondent under Section 70 (1) of the Tamil Nadu Goods an....

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....ons issued by the fifth respondent on 27.10.2022. However, the petitioner apprehends that even without communicating the outcome of the decision taken by the fifth respondent pursuant to the reply dated 27.10.2022, the respondents are, on a day to day basis, threatening the petitioner and they have been calling upon the petitioner to come for personal hearing. 4. Admittedly, no final decision has....

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....uth will come out only when the petitioner appears before the respondent pursuant to the Summons received by him and not otherwise. If it is the same subject matter, the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter. The petitioner has sent a detailed reply on 27.10.....

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.... petitioner to participate in the personal hearing. The personal hearing is fixed by this Court on 16.02.2023 and on that date, he has to appear before the fifth respondent and state all his objections with regard to the impugned Summons. 7. For the foregoing reasons, this Writ Petition is disposed of by directing the petitioner to appear before the fifth respondent on 16.02.2023 at 10:30 a.m. wi....