Summons issued u/s 70 Of CGST Act doesn’t Initiate Proceedings u/s 6(2)(B) Of the Act: Kerala HC [Read Order]
The bench after referring to Section 6(2) of the CGST Act, observed that where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under the CGST Act on the same subject matter
In a recent case, the Kerala High Court held that summons issued under section 70 of Central Goods and Service Tax Act (CGST) , 2017 does not initiate proceedings under section 6(2)(b) of the act. Section 70 of the Central Goods and Services Tax Act, 2017 lays down the law regarding the power of the…
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