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of The HC disposed the writ petition, directing the petitioner to appear before the Additional Assistant Director, DGGI, Bhopal Zonal Unit on 17.09.2025 at 14:30 with all documents relating to the summons/notice purportedly issued under Section 74 of the CGST Act. The AD shall verify the documents and, applying the SC's interpretation of Section 6(2)(b) of the CGST Act - namely that 'initiation of any proceedings' denotes formal adjudicatory commencement by issuance of a show-cause notice (and does not include issuance of summons or searches/seizures), and that 'subject matter' denotes the specific tax liability or obligation sought to be assessed or recovered - decide whether to proceed further. Petition stands disposed.
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