Tvl Metal Trade Incorporation Vs Commissioner, State Tax
Date: February 6, 2023
Subject Matter
Both Centre and State authorities cannot simultaneously initiate action on the same subject matter
Summary
No final decision has been taken by the Respondent to initiate action against the Petitioner under the TNGST Act, and the Petitioner was only being called upon for personal hearing and to produce documents under the Impugned Summons.The Petitioner ha…
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 and Services Tax Act, 2017 (Hereinafter referred to as TNGST Act, 2017) and under Section 70 (1) of the Central Goods and Services Tax Act, 2017 (Hereinafter referred to as CGST Act, 2017) . 2. The petitioner has challenged the impugned Summons on th…