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

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