Held - There is no ambiguity in the language of Section 6(2)(b) of the CGST/OGST Act, which bars initiation of proceeding by a proper officer under.....

Held - We find that bare perusal of section 6 of the Act, especially Section 6(2)(b), when read with the Clarification dated 05.10.2018, further re.....

Held - It may be noted that the communication dated 10.05.2023 was issued by the Anti-Evasion Department of the GST fo.....

Held - Along with the reply filed by respondent No.1 they have placed on record letter dated 02.02.2023, Annexure R1/1. 

In the afore-sa.....

Held - There is no material shown to exist that any earlier audit had been permitted or directed under Section 65 of the Act and insofar as plain r.....

Held - The preliminary proceedings could not have been initiated by the second respondent when proceeding initiated by the first respondent for the.....