SC Issues Coordination Guidelines: CGST Summons Not Barred by S.6(2)(b) Despite State Proceedings - 18.08.2025

Supreme Court while stating that summons under S.70 CGST Act, 2017 do not constitute “proceedings” under S.6(2)(b) of the Act, has held that there is no bar on issuing CGST summons even when SGST proceedings were ongoing.

Tags : Supreme Court CGST SGST Summons S.6(2)(b) GST Law Cooperative Federalism

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