https://www.taxtmi.com/caselaws?id=412368 Section 70 of the CGST Act empowers a proper officer to summon a person during inquiry, and that power is distinct from the bar in Section 6(2)(b) against parallel proceedings on the same subject-matter. The analysis notes that cross-empowerment under GST permits both Central and State tax authorities to undertake intelligence-based enforcement action, so prior State action does not by itself create a jurisdictional embargo on a Central summons. On that reasoning, the summons was treated as valid and the challenge to quash it failed. en-us Wed, 01 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412368 Section 70 of the CGST Act empowers a proper officer to summon a person during inquiry, and that power is distinct from the bar in Section 6(2)(b) against parallel proceedings on the same subject-matter. The analysis notes that cross-empowerment under GST permits both Central and State tax authorities to undertake intelligence-based enforcement action, so prior State action does not by itself create a jurisdictional embargo on a Central summons. On that reasoning, the summons was treated as valid and the challenge to quash it failed. Case-Laws GST Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412368