GST: Scope of Section 6(2)(b) & Section 70 is different & distinct

Kuppan Gounder P. G. Natarajan Vs Directorate General of GST Intelligence (Madras High Court) Appellant submitted that the State authority has conducted the search and seizure operations and summons had been issued, order of provisional attachment had been passed and in such situation, the respondent cannot initiate any action and issue summons under Section 70 of the CGST Act and the summons is barred as per the provisions of Section 6(2)(b) of the CGST Act. We need to take note of the word “inquiry” occurring in Section 70 of the CGST Act and the proper officer has power to summon any pe...