https://www.taxtmi.com/caselaws?id=766931 HC upheld validity of summons issued by central GST authorities despite parallel state GST assessment proceedings, holding that statute bars parallel assessments but not investigatory actions like summons issued after search. The court distinguished summons from an assessment, noting searches may uncover material unknown during original assessments and thus summons aid further inquiry. Because the search and resultant summons were not part of or interrelated to earlier assessment proceedings, there was no basis to quash them; petition dismissed. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 30 Oct 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766931 HC upheld validity of summons issued by central GST authorities despite parallel state GST assessment proceedings, holding that statute bars parallel assessments but not investigatory actions like summons issued after search. The court distinguished summons from an assessment, noting searches may uncover material unknown during original assessments and thus summons aid further inquiry. Because the search and resultant summons were not part of or interrelated to earlier assessment proceedings, there was no basis to quash them; petition dismissed. Case-Laws GST Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766931