Supreme Court of India
M/s Armour Security (india) Ltd. v. Commissioner, Cgst, Delhi East Commissionerate & Anr.
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What the Court ordered
In view of the above, we do not subscribe to the contentions raised by learned Assistant Solicitor General. xxx.
Judgment, page 31
From the headnote
Issue for Consideration The High Court dismissed the writ petition filed by the petitioner herein, and declined from interdicting the summons dated 16.01.2025 and 23.01.2025 respectively, issued to the petitioner u/s.70 of the Central Goods and Services Tax Act, 2017 (CGST Act) by the Commissioner, Central Good and Services Tax, Delhi East Commissionerate (respondent no.1). Headnotes† Central Goods and Service Tax Act, 2017 – s.6(2)(b) – Bar under: Held: Clause (b) of sub-section (2) of s.6 of the CGST Act and the equivalent State enactments bars the “initiation of any proceedings” on the
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