TMI Blog2023 (2) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated against them under the TNGST Act, 2017, in view of the fact that the Central Authority has already initiated action against the petitioner for the very same subject matter under the show cause notices dated 29.07.2022 and 31.12.2022. When the respondents have undertaken before this Court that they shall consider the grievance of the petitioner as raised in this Writ Petition, the question of entertaining this Writ Petition at this stage and granting relief to the petitioner will not arise. The only limited relief that can be granted to the petitioner is to permit them to file a detailed reply to the impugned show cause notice, stating all their objections that have been raised in this Writ Petition including the objection with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the TNGST Act, 2017. 3. Heard Ms.Radhika Chandra, learned counsel for the petitioner. Ms.Amirtha Dinakaran, learned Government Advocate accepts notice on behalf of respondent No.1 and Mr.V.Sundareswaran, learned Senior Panel Counsel accepts notice on behalf of respondent No.2. 4. Learned Government Advocate appearing for the respondent No.1 has placed before this Court the written instructions received by her from the Office of the Assistant Commissioner (ST), Nungambakkam Assessment Circle, Chennai - 600 031 dated 28.01.2023. As per the written instructions a detailed reply has not been sent by the petitioner to the impugned show cause notice. In the written instructions, it is also stated that if the petitioner subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be initiated against the petitioner with regard to the defects which are already the subject matter of consideration by the Central Authority. 8. While that be so, this Court is of the considered view that necessarily the petitioner will have to submit a detailed reply to the impugned show cause notice to the respondents to enable the respondents to consider the petitioner's grievance that no fresh proceedings can be initiated against them under the TNGST Act, 2017, in view of the fact that the Central Authority has already initiated action against the petitioner for the very same subject matter under the show cause notices dated 29.07.2022 and 31.12.2022. When the respondents have undertaken before this Court that they shall cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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