Kuppan Gounder P.G. Natarajan Vs Directorate General of GST Intelligence
Date: July 29, 2021
Subject Matter
Parallel proceedings by both the state and centre are allowed when the subject matter is not the same
Summary
As far as Section 6(2)(b) of the Act is concerned, this Court is of the considered opinion that the State authorities issued a notice for intimating discrepancies in the return after scrutiny in proceedings dated 17.12.2020. The said proceedings woul…
Elaborate discussion of facts became unnecessary as the writ petition is filed, challenging the summons issued by the Senior Intelligence officer/respondent under Section 70 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘the Act’]. 2. The pertinent question raised by the learned Senior counsel appearing on behalf of the writ petitioner is that under Sectio…