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2023 (2) TMI 539 - HC - GSTValidity of summons issued - simultaneous proceedings initiated by Central Authority as well as the 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 regard to the contentions raised in the 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. This writ petition is disposed of by directing the first respondent to consider the petitioner's reply dated 18.01.2023 to the impugned summons dated 03.01.2023 and decide as to whether the subject matter of the proceedings initiated by the second respondent as well as the proposed proceedings of the first respondent under the GST Act 2017 against the petitioner are one and the same, within a period of four weeks from the date of receipt of a copy of this order.
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