https://www.taxtmi.com/caselaws?id=451305 HC dismissed the writ petition challenging DGGI summons under Section 70 of CGST Act. The court ruled that issuing summons does not constitute initiating proceedings under Section 6(2)(b), thereby allowing tax authorities to conduct inquiries despite prior state-level actions. The judgment affirmed the Union's authority to investigate potential tax evasion through summons. en-us Thu, 14 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451305 HC dismissed the writ petition challenging DGGI summons under Section 70 of CGST Act. The court ruled that issuing summons does not constitute initiating proceedings under Section 6(2)(b), thereby allowing tax authorities to conduct inquiries despite prior state-level actions. The judgment affirmed the Union's authority to investigate potential tax evasion through summons. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451305