Held: At the stage of issuing a summons, the Department is yet to determine whether proceedings should be initiated ag.....

Held - From a perusal of the orders, it would further transpire that an enforcement case was initiated to verify the v.....

Held - Prima facie, the statute does not create any embargo on the authorities to proceed simultaneously under Chapter.....

Held - It is not in dispute that it was the Commissioner, Central Goods and Service Tax, who initiated the procee.....

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.....