Assessee must comply with summons issued by tax authority: SC
GST
Dated:- 16-8-2025
PTI
New Delhi, Aug 16 (PTI) The Supreme Court has held that an assessee must comply with a summons and furnish a response to a show cause notice when it is issued by the central or the state tax authority.
“Assessee” under the Income Tax Act of 1961 refers to any individual or entity that holds the legal liability of tax payment or any other financial commitments as specified by the Act.
Thus, laying down guidelines to prevent duplication of adjudication by central and state GST authorities, a bench of Justices J B Pardiwala and R Mahadevan said that mere issuance of a summons does not enable either the issuing authority or the recipient to a
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h intimation.
“We say, so as this course of action would obviate needless duplication of proceedings and ensure optimal utilisation of the Department's time, effort, and resources, bearing in mind that action initiated by one authority enures to the benefit of all.
“If the claim of the taxable person regarding the overlap of inquiries is found untenable, and the investigations of the two authorities pertain to different 'subject matters,' an intimation to this effect, along with the reasons and a specification of the distinct subject matters, shall be immediately conveyed in writing to the taxable person,” the bench added.
The apex court said the taxing authorities are well within their rights to conduct an inquiry or investigation un
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