Summons Valid Under CGST Act: Section 70 Powers Upheld, No Restriction Established by Section 6(2)(b) Proceedings Distinction.

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....Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with any “proceedings on a subject matter/same subject matter” whereas, Section 70 deals with power to summon in an inquiry and therefore, the words “proceedings” and “inquiry” cannot be mixed up to read as if there is a bar for the respondent to invoke the power under Section 70 of the CGST Act. - There is no ground made out by the appellant for quashing the summons issued by the respondent u/s 70 of the CGST Act - HC....