https://www.taxtmi.com/caselaws?id=778721 A GST summons issued for inquiry or collection of evidence does not itself amount to initiation of proceedings for the bar under Section 6(2)(b) of the CGST Act. The Court noted that the petitioner's alleged prior proceedings under Section 74 were not supported by the relevant notice or summons on record, so the claimed overlap could not be verified. The summons was therefore not quashed at this stage, and the petitioner was directed to appear with the necessary documents so the authority could verify whether parallel proceedings existed and proceed in accordance with the applicable guidelines. en-us Mon, 15 Sep 2025 00:00:00 +0530 Thu, 27 Nov 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778721 A GST summons issued for inquiry or collection of evidence does not itself amount to initiation of proceedings for the bar under Section 6(2)(b) of the CGST Act. The Court noted that the petitioner's alleged prior proceedings under Section 74 were not supported by the relevant notice or summons on record, so the claimed overlap could not be verified. The summons was therefore not quashed at this stage, and the petitioner was directed to appear with the necessary documents so the authority could verify whether parallel proceedings existed and proceed in accordance with the applicable guidelines. Case-Laws GST Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778721