https://www.taxtmi.com/caselaws?id=392797 The High Court held that a pending State GST show-cause proceeding did not bar a separate GST intelligence investigation and summons. The two actions were different in character and scope: the earlier proceeding related to tax demand and input tax credit on intra-State transactions, while the later investigation arose from secret information and a raid concerning an alleged bogus invoice racket and ineligible input tax credit. The Court accepted the distinction between adjudication of tax liability and investigation into offences under the GST law, and found the statutory bar inapplicable. The challenge to the investigation and summons therefore failed. en-us Tue, 25 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392797 The High Court held that a pending State GST show-cause proceeding did not bar a separate GST intelligence investigation and summons. The two actions were different in character and scope: the earlier proceeding related to tax demand and input tax credit on intra-State transactions, while the later investigation arose from secret information and a raid concerning an alleged bogus invoice racket and ineligible input tax credit. The Court accepted the distinction between adjudication of tax liability and investigation into offences under the GST law, and found the statutory bar inapplicable. The challenge to the investigation and summons therefore failed. Case-Laws GST Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392797