GST: Investigating Another Assessee’s Records Doesn’t Equate to Proceedings Against Petitioner

Metal Edge Through Its Prop Ayushie Bansal Vs Sales Tax Officer Class II & Anr. (Delhi High Court) GST: Calling of records of petitioner in connection with investigation into affairs of other Assessee is not proceeding against Assessee  In this case, Ayushie Bansal, the sole proprietor of M/s Metal Edge, challenged the cancellation of her GST registration and a show cause notice, alleging they were issued by an officer who lacked jurisdiction. The crux of the argument laid on who is considered a ‘proper officer’ under the CGST Act. Despite Petitioner Ayushie Bansal’s con...