Case Law Details
Case Name : K.T. Saidalavi Vs State Tax Officer (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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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 be
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