Summons under CGST Act Stayed Due to Duplication of Proceedings; Balance of Convenience Favors Petitioner.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Issuance of summons u/s 70 of the Central Goods and Excise Taxation Act., 2017 - duplication of proceedings - After reviewing the documents and submissions, the Court found merit in the petitioner's claim of duplication of proceedings. Additionally, the Court acknowledged the existence of a prima facie case in favor of the petitioner and determined that the balance of convenience favored the petitioner. - the High Court stayed the impugned order till further order.....