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![Issuance of Summons u/s 70 CGST Act Cannot be Considered as Initiation of Proceedings: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118242-issuance-summons-70-cgst-act-initiation-proceedings-delhi-hc-taxscan.webp "Issuance of Summons u/s 70 CGST Act Cannot be Considered as Initiation of Proceedings: Delhi HC [Read Order]")
Issuance of Summons u/s 70 CGST Act Cannot be Considered as Initiation of Proceedings: Delhi HC [Read Order]
The Delhi High Court recently ruled that the issuance of summons by an officer of the Revenue under Section 70 of the Central Goods and Services Tax...
![Recovery Proceedings initiated under CGST Act During Pendency of Investigation stating Self Ascertainment of Tax is Violative of Art. 265: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Karnataka-HC-Karnataka-High-Court-CGST-Act-Central-Goods-and-Service-Tax-Self-Ascertainment-of-Tax-Recovery-Proceedings-Pendency-of-Investigation-taxscan.jpg "Recovery Proceedings initiated under CGST Act During Pendency of Investigation stating Self Ascertainment of Tax is Violative of Art. 265: Karnataka HC [Read Order]")
![Attaching Taxpayers Bank Account merely based on Suspicion and Without Tangible Material is not Valid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Attaching-Taxpayers-Bank-Account-Taxpayer-Bank-Account-Tangible-Material-is-not-Valid-Tangible-Material-Delhi-High-Court-taxscan.jpg "Attaching Taxpayers Bank Account merely based on Suspicion and Without Tangible Material is not Valid: Delhi HC [Read Order]")
![Allahabad High Court allows inquiry by GST Authorities collaterally with the Proceedings [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Allahabad-High-Court-GST-GST-Authorities-Inquiry-Taxscan.jpg "Allahabad High Court allows inquiry by GST Authorities collaterally with the Proceedings [Read Judgment]")
GST Investigation: Rajasthan HC directs Individual to Appear before Authorities, Issues Interim Protection against Arrest [Read Order]
The Rajasthan High Court, on Monday issued an interim order protecting a person from arrest and directed him to appear before the authorities in response to the summon received under section 70 of...
![GST Investigation: Rajasthan HC directs Individual to Appear before Authorities, Issues Interim Protection against Arrest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Investigation-Rajasthan-HC-Authorities-Arrest-taxscan.jpg "GST Investigation: Rajasthan HC directs Individual to Appear before Authorities, Issues Interim Protection against Arrest [Read Order]")