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 |
CASE LAW
|
Authority |
One liner |
|
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. |
|
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 |
|
Rajasthan High Court S.k. Metal |
Summon under GST Act must
Grant reasonable time to noticee to comply with |
|
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. |