Index of Relevent Files CGST Section 70

INSTRUCTIONS

Instruction No.	Subject
Instruction No. 03/2022-23 [GST - Investigation] dt. 17.08.2022	Guidelines on Issuance of Summons Under Section 70 of the Central Goods & Services Tax Act, 2017

COMMUNITY INSIGHTS

Topic

Publish Date

Summons ≠ "Proceedings": Delhi HC clarifies Section 6(2)(b) CGST bar in Armour Security India Ltd. v. Commissioner, CGST

Section 6(2)(b) of the CGST Act bars parallel assessment-type proceedings by one GST authority when the other has already initiated proceedings on the same subject matter. The Delhi High Court holds that this bar does not extend to search-driven investigations and summons issued by CGST-even if State GST has already issued show-cause notices (SCNs) or passed orders under Sections 73/74.......... Read More

18.08.2025

Summon under GST- A Comprehensive Discussion

Summon can be issued by the proper officer to any person whose attendance is considered necessary either for giving evidence or producing a document or any other thing in an inquiry in the same manner, as provided in the case of a civil court under the provisions of Code of Civil Procedure, 1908. In this article we will explore the provisions related to the issuance of summon, responsibilities of the person to whom summon has been issued.................... Read More

25.01.2025

CASE LAW

Authority	One liner
2025(08)LCX0079 Supreme court of India Armour Security India Limited	Summons/inquiry “proceedings” for Section 6(2)(b); the bar applies only post-notice, not at the investigation stage.
2025(02)LCX0398 Delhi High Court Armour Security India Limited	Court upheld the validity of summons issued by Central GST authorities, ruling that a search and investigation are not barred u/s 6(2) (b) of the CGST Act even if State GST proceedings are ongoing
2024(09)LCX0475 Kerala High Court K.T. Saidalavi	Initiation of proceedings is construed as the commencement of the proceedings by the issuance of notice and any enquiry or summons issued in connection with the enquiry cannot be deemed to be commencement of the proceedings in light of Section 6.
2024(06)LCX0108 Madras High Court Sai Hanuman Smelters Private Limited	A mandamus cannot be issued to prevent statutory duties to drop CGST proceedings-initiated u/s 67 read with section 70 of CGST Act.
2024(03)LCX0113 Rajasthan High Court Rais Khan	Issuance of summons under Section 70 of the CGST Act is not hit by Section 6(2)(b) of the CGST Act
2022(01)LCX0093 Rajasthan High Court S.k. Metal	Summon under GST Act must Grant reasonable time to noticee to comply with
2021(09)LCX0036 Madras High Court Kuppan Gounder P.G. Natarajan	Bar under Section 6(2)(b) of the CGST Act is with regard to any proceedings initiated by a proper officer on a subject matter, on the same subject-matter, the proper officer under the Central Act cannot initiate any action referred.
2020(12)LCX0140 Allahabad High Court G.K.Trading Company	Issuance of summons u/s 70 was valid since it constituted an independent inquiry and not a barred proceeding under Section 6(2)(b).