Summons issued u/s 70 Of CGST Act doesn’t Initiate Proceedings u/s 6(2)(B) Of the Act: Kerala HC

The Kerala High Court ruled that summons issued under Section 70 of the Central Goods and Services Tax (CGST) Act, 2017, do not initiate proceedings under Section 6(2)(b) of the Act. The court clarified that the issuance of summons for evidence collection does not constitute the initiation of proceedings, which requires a formal notice. This ruling came in the case of K.T. Saidalavi, where the court emphasized that separate proceedings cannot be initiated by different authorities on the same subject matter. The decision highlights the procedural distinctions between evidence collection and formal initiation of tax proceedings under the CGST Act.