2023 (2) TMI 539

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....er : Mr.D.Vijayakumar For the Respondents : Mr.Sai Srujan Tayi, Standing Counsel for R1 Mrs.K.Vasantha Mala, Government Advocate for R2 ORDER By consent of both the parties, this writ petition has been taken up for final disposal at the admission stage itself. 2.Challenging the impugned summons No.CBIC-DIN- 20230159TK000011851E in GSTIN No.33ABNPY9008J1Z2 dated 03.01.2023, this writ pe....

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....cond respondent would submit that proceedings have been initiated against the petitioner under the provisions of GST Act 2017. She would also submit that only the summons has been issued by the first respondent. It is also submitted by her that whether the Central Authority, namely, the first respondent or the State Authority, namely, the second respondent are going to initiate proceedings under t....

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....t respondent. However, it is mandatory on the part of the first respondent to consider the reply submitted by the petitioner expeditiously and take a call as to whether the subject matter is one and the same. 7.For the foregoing reasons, this writ petition is disposed of by directing the first respondent to consider the petitioner's reply dated 18.01.2023 to the impugned summons dated 03.01....