Rais Khan (Prop: Kota Metals) Vs Add. Commissioner
Date: March 13, 2024
Subject Matter
Issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act
Summary
The Civil Writ Petition was filed to challenge the issuance of summons under Section 70 of the Central Goods & Services Tax Act, 2017. The petitioner contended that since the State Authorities had initiated proceedings on the same subject matter,…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Petitioner has preferred this Civil Writ Petition challenging the issuance of summons dated 27.09.2023 & 14.02.2024 under Section 70 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) passed by Superintendent/ Appraiser/Senior Intelligence Officer DGGI and praying for quashing and…