GST DAILY – 454 : No bar on issuing summons by CGST authority even if State GST authority has already passed order: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF Armour Security India ltd. V/s Commissioner CGST, Delhi East, decided on 7-2-2025

👉 Issue:-

✔️ Is it any bar in law on issuing summons by CGST authority even if State GST authority has already passed order?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee impugned summons, emanated from a search conducted by CGST authorities, documents had already been submitted to State Authority who had framed final orders under section 73 of CGST Act, search by CGST authority would stand clearly distinct and separate from proceedings which authorities, be it Central or State, may propose to undertake under sections 73 or 74 of GST Act, impugned summons were not to be interdicted.

Section 6(2)(b) of Central Goods and Services Tax Act, 2017