Issuance of summons u/s. 70 not deemed to be initiation of proceedings u/s. 6(2)(b) of the CGST Act

K.T. Saidalavi Vs State Tax Officer (Kerala High Court) Kerala High Court held that summons issued under section 70 of the CGST/ SGST Act cannot be deemed to be initiation of proceedings for the purpose of Section 6(2)(b) of the CGST/ SGST Act. Facts- The proper officer under the Central Goods and Services Tax Act had initiated enquiry regarding non-payment of GST and had directed the production of certain records. This was followed by summons issued u/s. 70 of the CGST Act leading to the recording of certain statements. Certain records were also produced before the Central Authority. While ma...