Case Law Details
Rais Khan Vs Add. Commissioner (Rajasthan High Court)
Introduction: The case of Rais Khan versus the Additional Commissioner before the Rajasthan High Court revolves around the issuance of summons under Section 70 of the Central Goods & Services Tax Act, 2017 (CGST Act). The petitioner challenges the summons issued by the Directorate General of GST Intelligence (DGGI) and seeks their quashing.
Detailed Analysis:
1. Petitioner’s Argument: The petitioner contends that the initiation of proceedings by State Authorities precludes the DGGI from issuing summons under Section 70 of the CGST Act. Citing Section 6(2)(b) of the CGST Act, the petitioner argues that if State Authorities have initiated proceedings on a subject matter, no further proceedings can be initiated under the CGST Act on the same subject matter.
2. Legal Position: The High Court examines the relevant provisions of the CGST Act, particularly Section 6(2)(b), which restricts the initiation of proceedings if State Authorities have already taken action on the same subject matter.
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