Issuing summons not 'initiation of proceedings' under Section 6(2)(b) – formal start requires service of show cause notice

Issuing summons not ‘initiation of proceedings’ under Section 6(2)(b) – formal start requires service of show cause noticeCase-LawsGSTSC held that issuance of summons does not amount to the “initiation of any proceedings” under Section 6(2)(b) of the CGST

Issuing summons not 'initiation of proceedings' under Section 6(2)(b) – formal start requires service of show cause notice
Case-Laws
GST
SC held that issuance of summons does not amount to the “initiation of any proceedings” under Section 6(2)(b) of the CGST Act; formal initiation occurs upon service of a show cause notice delineating the subject matter. The Court construed “subject matter” as the specific tax liability, deficiency or obligation framed in adjudicatory proceedings and he

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