TMI Blog2019 (12) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... o parallel investigations under the State Act as well as the Central Act - HELD THAT:- Issue Notice returnable on 23rd January, 2020. By way of ad-interim relief, the respondents are restrained from taking any coercive action against the petitioner pursuant to the impugned inquiry proceedings. - R/SPECIAL CIVIL APPLICATION NO. 23279 of 2019 - - - Dated:- 27-12-2019 - HONOURABLE MS.JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter, no proceedings shall be initiated by the proper officer under that Act on the same subject matter. Reference was made to section 6 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act ), to point out that clause (b) of sub-section (2) thereof is similarly worded and provides that where a proper officer under the State Goods and Services Tax Act or the U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced by the officers under the CGST Act. It was pointed out that the authorities under the SGST Act have issued summons to the petitioner under section 70(1) of the Goods and Services Tax Acts dated 29.8.2019 followed by another summons dated 5.12.2019. It was pointed that in the statement of the petitioner recorded by the State authorities, question No.6 put to the petitioner was as to what was th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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