TMI Blog2023 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... n the personal hearing and instead he has chosen to file this Writ Petition, challenging the impugned Summons. Necessarily, to substantiate his defence that he cannot be once again prosecuted by the State Authority under the TNGST Act, 2017, he has to participate in the enquiry to be conducted by the fifth respondent and only then it can be ascertained whether the proceedings initiated by the Central and State Authority are one and the same involving the same subject matter. Truth will come out only when the petitioner appears before the respondent pursuant to the Summons received by him and not otherwise - If it is the same subject matter, the State Authority cannot prosecute the petitioner once again as the Central Authority has already i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged the impugned Summons dated 18.10.2022 issued by the fifth respondent under Section 70 (1) of the Tamil Nadu Goods and Services Tax Act, 2017 (Hereinafter referred to as TNGST Act, 2017) and under Section 70 (1) of the Central Goods and Services Tax Act, 2017 (Hereinafter referred to as CGST Act, 2017) . 2. The petitioner has challenged the impugned Summons on the ground that both the Central and State Authorities do not have powers to initiate proceedings against the petitioner simultaneously under the respective GST Acts with regard to the same subject matter. The petitioner contends that he is already facing proceedings initiated by the Central Authority and therefore, the question of the State Authority viz., the fifth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him and not otherwise. If it is the same subject matter, the State Authority cannot prosecute the petitioner once again as the Central Authority has already initiated action against the petitioner in respect of the very same subject matter. The petitioner has sent a detailed reply on 27.10.2022 to the impugned Summons dated 18.10.2022 and even without allowing the same to be considered by the fifth respondent on merits, the petitioner has approached this Court prematurely by filing this Writ Petition. 5. As observed earlier, 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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