Enquiries by Central Authority under GST cannot be restricted due to pendency of proceedings before the State Authority
Last updated: 12 August 2021
Court :
Madras High Court
Brief :
In KuppanGounder P.G. Natarajan v. Directorate General of GST Intelligence and others [TS-400-HC(MAD)-2021-GST decided on July 29, 2021], KuppanGounder P.G. Natarajan ('the Petitioner';) filed a writ petition challenging the summons issued by the Directorate General of GST Intelligence ('the Respondents';)u/s 70 of the Central Goods and Services Tax Act, 2017 ('CGST Act';) on the ground that summons by the Revenue were issued while proceedings from a notice on intimation of discrepancies in the return were already initiated by the State Authorities, thereby going against Section 6(2)(b) of the CGST Act.
Citation :
TS-400-HC(MAD)-2021-GST decided on July 29, 2021
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Bimal Jain
Published in GST
Views : 122
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