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The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union of India & Ors. [WP(C) No. 719 of 2026, order dated February 17, 2026] held that although the statutory power…
The Hon’ble Bombay High Court in the case of Tuesonpower International (P.) Ltd. permitted the video recording during summon inquiry under Section 70 of the the CGST Act and also allowed the petitioner to be accompanied by an advocate at a visible but inaudible distance considering the petitioner’s cancer treatment and willingness to assist in the process and investigation.
Section 6(2)(b) prohibits the initiation of parallel proceedings by State and Central authorities on the same subject matter.
Once a proceeding is initiated by State Tax Authority, the DGGI cannot initiate parallel proceedings on the same subject matter i.e. regarding the same supplier.
The petitioner is not remediless and can seek refund in accordance with law when he was coerced to deposit an amount under protest.
The Hon’ble Calcutta High Court in Mr. Ritik Arora v. Revenue department [S.B. Criminal Misc. Bail Application No. 5830/2022] directed the assessee to appear before the Revenue department in response to the summon issued under Section 70 of the Central…