The Supreme Court of India has delivered a landmark judgment clarifying the scope of parallel proceedings under the GST regime, particularly the distinction between an inquiry and a formal proceeding under the CGST Act, 2017. The Court held that the issuance of summons or the conduct of an inquiry under Section 70 does not amountContinue reading “Supreme Court on Parallel GST Proceedings: Section 6(2)(b), Inquiry vs Proceedings & Key Legal Principles”