by Nancy Sharma | Aug 18, 2025 | Courtroom Chronicles
SC CLARIFIES SECTION 6(2)(B) CGST ACT ON SUMMONS AND PARALLEL PROCEEDINGS CASE SUMMARY – In M/S Armour Security (India) Ltd. vs. Commissioner, CGST, Delhi East, the Supreme Court addressed whether summons under Section 70 of the CGST Act constitute “initiation...
