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        GST

        Challenge to summons jurisdiction - parallel proceedings -...

        Summons jurisdiction challenged - parallel proceedings on Central GST Act.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Challenge to summons jurisdiction - parallel proceedings - Central Authorities' jurisdiction u/s 6(2) Central Goods and Service Tax Act, 2017. Petitioner has no objection to investigation regarding M/s IESA Sales Pvt. Ltd. Held: Respondent No.3 can investigate pursuant to summons dated 21.06.2024 and 05.07.2024 regarding M/s IESA Sales Pvt. Ltd. However, based on communication dated 09.08.2024, Respondent No.3 cannot further investigate Petitioner's transactions with M/s Ridhi Industries and M/s Amazonite Steels Private Ltd. for the relevant period. Petition disposed.

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