Institute of Legal and Management Studies

In a significant ruling, the Supreme Court on Thursday (Aug. 14) held that a summons issued by the Central GST authorities under Section 70 of the Goods and Services Tax Act does not constitute “initiation of proceedings" under Section 6(2)(b) of the CGST Act. Therefore, there's no bar to issuing a summons where the State GST authorities have already issued a show cause notice on the...