GST
- High Court of Madras held that Summons issued by the CGST officer while proceedings have been initiated by SGST officer would be impermissible if subject matter is same.
- High Court of Rajasthan directed to set aside the order imposing interest on delayed payment of tax as it suffered from vice of non-application of mind and ran in violation of mandatory requirement of section 75(6) of CGST Act, 2017 and the detailed reply submitted on behalf of petitioner was not considered
