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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Parallel proceedings - Validity of summons issued - Summons ...

Case Laws     GST

February 10, 2023

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneousl - Necessarily, the petitioner will have to participate in the personal hearing and state all his objections with regard to the action launched by the State Authority under the TNGST Act, 2017. Unless and until the petitioner participates in the impugned proceedings viz., the impugned Summons dated 18.10.2022, truth cannot be unearthed with regard to the petitioner's contentions - HC

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