CGST Summons Valid Despite Ongoing State GST Case: Search Operations Not Barred Under Sections 73-74

CGST Summons Valid Despite Ongoing State GST Case: Search Operations Not Barred Under Sections 73-74Case-LawsGSTCentral GST authorities issued summons following a search operation, despite ongoing State GST proceedings. The HC held that statutory prohibit

CGST Summons Valid Despite Ongoing State GST Case: Search Operations Not Barred Under Sections 73-74
Case-Laws
GST
Central GST authorities issued summons following a search operation, despite ongoing State GST proceedings. The HC held that statutory prohibition against parallel proceedings under Sections 73 and 74 specifically pertains to assessment proceedings, not investigative actions. Search-based summons are distinct from assessment proceedings as they aim to gather information pot

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