Mere pendency of GST Proceedings before State Authorities not a ground to restrain Central Authorities from conducting Investigation: Madras High Court

The Madras High Court held that mere pendency of GST proceedings before State authorities was not a ground to restrain Central authorities from conducting an investigation. The petitioner, Kuppan Gounder P.G.Natarajan has raised the issue where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject ma…