2021 (4) TMI 2

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..... Tax Act, 2017 provide for the authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances to ensure that there is no overlap in the assumption of jurisdiction by the officers in respect of the same subject matter for the same period. In the present case, notices have been issued by the Assistant Commissioner of SGST /R3 on 17.12.2020 and reply furnished .....

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..... is no overlap in the assumption of jurisdiction by the officers in respect of the same subject matter for the same period. 4. In the present case, notices have been issued by the Assistant Commissioner of SGST /R3 on 17.12.2020 and reply furnished by the petitioner on 29.12.2020. Thus proceedings have been initiated by the State/R2. The impugned summon issued by the Central authority/R1, is kept .....

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