{"id":72360,"date":"2025-08-19T18:52:15","date_gmt":"2025-08-19T13:22:15","guid":{"rendered":""},"modified":"2025-08-19T18:52:15","modified_gmt":"2025-08-19T13:22:15","slug":"issuing-summons-not-39-initiation-of-proceedings-39-under-section-6-2-b-formal-start-requires-service-of-show-cause-notice","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72360","title":{"rendered":"Issuing summons not &#39;initiation of proceedings&#39; under Section 6(2)(b) &#8211; formal start requires service of show cause notice"},"content":{"rendered":"<p>Issuing summons not &#39;initiation of proceedings&#39; under Section 6(2)(b) &#8211; formal start requires service of show cause notice<br \/>Case-Laws<br \/>GST<br \/>SC held that issuance of summons does not amount to the &#8220;initiation of any proceedings&#8221; 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 &#8220;subject matter&#8221; as the specific tax liability, deficiency or obligation framed in adjudicatory proceedings and he<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91702\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Issuing summons not &#8216;initiation of proceedings&#8217; under Section 6(2)(b) &#8211; formal start requires service of show cause noticeCase-LawsGSTSC held that issuance of summons does not amount to the &#8220;initiation of any proceedings&#8221; under Section 6(2)(b) of the CGST<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72360","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72360"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72360\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}