Issuing Summons Not Considered Initiation under CGST Act Section 6(2)(b): Rajasthan HC

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...