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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Issuance of summons u/s 70 of the Central Goods and Excise ...


Summons under CGST Act Stayed Due to Duplication of Proceedings; Balance of Convenience Favors Petitioner.

February 20, 2024

Case Laws     GST     HC

Issuance of summons u/s 70 of the Central Goods and Excise Taxation Act., 2017 - duplication of proceedings - After reviewing the documents and submissions, the Court found merit in the petitioner's claim of duplication of proceedings. Additionally, the Court acknowledged the existence of a prima facie case in favor of the petitioner and determined that the balance of convenience favored the petitioner. - the High Court stayed the impugned order till further order.

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