Parallel proceedings cannot be initiated by Central/ State Tax Authorities on the same subject matter
Last updated: 10 February 2023
Court :
Madras High Court
Brief :
The Hon’ble Madras High Court in the case of M/s. VGN Projects Estates Private Limited v. Assistant Commissioner (State Taxes) and others [W.P.No.2391 of 2023 and W.M.P.No.2481 of 2023, dated January 30, 2023] has directed the assessee to file a reply to the Show Cause Notice ("SCN") issued by the State Tax Authority, wherein, parallel proceedings had been initiated by the State Tax Authorities on a similar matter which is already pending before the Central Tax Authority. Held that, if the defects are similar in the SCNs then it shall be omitted and no proceedings to be initiated against the assessee w.r.t. the defects, which are already the subject matter of consideration by the Central Tax Authority.
Citation :
W.P.No.2391 of 2023 and W.M.P.No.2481 of 2023, dated January 30, 2023
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 363
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani -
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027
CA Arpita Tulsyan
CAclubindia
