Issuance Of Summons U/S 70 Of CGST Act Doesn't Initiate Proceedings U/S 6(2)(B) Of CGST Act: Kerala High Court

The Kerala High Court ruled that the issuance of summons under Section 70 of the CGST Act does not initiate proceedings under Section 62(b) of the CGST Act. The court held that the issuance of summons is a preliminary step for gathering information and does not constitute the initiation of adjudication proceedings. The ruling emphasized that proper procedures must be followed for initiating proceedings under Section 62(b), which involves the assessment of tax liability. This decision clarifies the procedural aspects of GST enforcement, ensuring that taxpayers are not subjected to premature adjudication.