Jurisdiction to issue summons - Mere pendency of proceedings ...

Central Authorities Can Investigate Despite Ongoing State Proceedings; Delaying Summons May Prejudice Revenue Interests.

August 4, 2021

Case Laws GST HC

Jurisdiction to issue summons - Mere pendency of proceedings before the State authorities is not a ground to restrain the Central authorities from issuing summons and conduct investigation regarding certain allegations. Therefore, all these factors require an adjudication before the competent authority and if the summons are kept in abeyance at this stage, the same would paralyze the entire proceedings, which is not only desirable, but would cause prejudice to the interest of the Revenue in the present case - HC

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Jurisdiction to issue summons - Mere pendency of proceedings ...

Central Authorities Can Investigate Despite Ongoing State Proceedings; Delaying Summons May Prejudice Revenue Interests.

August 4, 2021

Case Laws GST HC

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