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August 16, 2025, 04:35 PM - 4 min read
The Supreme Court has ruled that summons issued under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) will not amount to “initiation of proceedings” within the meaning of Section 6(2)(b).Hence, it allowed Central and State GST authorities to conduct parallel inquiries at the investigation stage.
Read moreJune 23, 2025, 08:35 PM - 4 min read
The court's remarks were made during the hearing of a special leave petition contesting a Madras High Court ruling concerning a petitioner who was charged with tax evasion under the 2017 Central Goods and Services Tax (CGST) Act.
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