The Hon’ble High Court stayed the summon issued by the Central authority till the next date of hearing as proceedings has already been initiated by state authorities
Section 6 of the CGST Act, 2017- Proper Officer –--The petitioner challenged the summons issued by the Central GST. The petitioner submitted that notices have been issued by the State GST. The court observed that provisions of Section 6 of the Act, 2017 provide for the authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances to ensure that there is no overlap in the assumption of jurisdiction by the officers in respect of the same subject matter for the same period. The proceedings have been initiated by the State.
Held that:- The Hon’ble High Court stayed the summon issued by the Central authority till the next date of hearing on 10.03.2021.