Supreme Court Up held the validity of the CGST summons, and Section 6(2)(b) is inapplicable to parallel Investigations.
The Petitioner who is in the business of providing security services and is registered under GST in Delhi, was issued a show cause notice on 18.11.2024 by the Delhi GST (State authority) under Section 73 of the CGST Act on the grounds of turnover mismatch and excess availment of input tax credit for the period April 2020 to March 2021.
