9911796707
TMI Blog2023 (2) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent, being the State Authority, under the GST Act against the petitioner in respect of the same subject matter - compliance with the provisions of Section 6(2)(b) of the GST Act 2017 or not - HELD THAT:- The petitioner has submitted a reply dated 18.01.2023 to the impugned summons dated 03.01.2023 to the first respondent. Even before a decision is taken by the first respondent with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the same, within a period of four weeks from the date of receipt of a copy of this order. - THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE For the Petitioner : Mr.D.Vijayakumar For the Respondents : Mr.Sai Srujan Tayi, Standing Counsel for R1 Mrs.K.Vasantha Mala, Government Advocate for R2 ORDER By consent of both the parties, this writ petition has been taken up for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent and Mrs.K.Vasantha Mala, learned Government Advocate, who accepts notice on behalf of the second respondent. 5.Learned Government Advocate appearing for the second respondent would submit that proceedings have been initiated against the petitioner under the provisions of GST Act 2017. She would also submit that only the summons has been issued by the first respondent. It is also sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply filed by the petitioner, the petitioner has filed this writ petition prematurely. The petitioner will have to necessarily await the outcome of the decision of the first respondent. However, it is mandatory on the part of the first respondent to consider the reply submitted by the petitioner expeditiously and take a call as to whether the subject matter is one and the same. 7.For the fore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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