The Hon’ble Madras High Court in the matter of Tvl Metal Trade Incorporation v. the Special Secretary, Head of the GST Council Secretariat and Ors. [W.P. No. 3033 of 2023 And W.M.P. No. 3125 of 2023 dated February 6, 2023] has held that, the State Tax Authority cannot prosecute the assessee, when the Central Tax Authority has already initiated action in respect of the very same subject matter. Further held that, to substantiate such defence, the assessee has to participate in the personal hearing/ enquiry and only then it can be ascertained whether the proceedings initiated by the Central and State Tax Authority are one and the same involving the same subject matter. Directed the assessee to appear before the Revenue Department and state all its objections.
Source a2ztaxcorp
