Allahabad HC Stamps the Collateral Appeal Inquiry by GST Council

Under Section 70 of CGST Act, 2017 Allahabad High Court discharging the appeal permitted for the collateral inquiry hearing through the GST council security with the hearing under section 6(2)(b).

The applicant is the owner of G.K.Trading Company who provides that the investigation is been initiated through the Deputy Commissioner (SIB), Ghaziabad, in the business campus of the applicant and is examining the matters in accordance to the investigation, through the respondent no investigation, as well as no summon, is to be given under Section 70 of the CGST Act Get to know about GST levy terms on disposal of the company’s capital goods under the CGST Act 2017. Also, we mentioned GST on the disposal of capital assets, if no ITC is claimed on capital goods. Read more against the applicant despite there is a difference in the investigation.

The state authority might examine and inquire about the concerns sustaining to the business of the applicant and thus the summons in the concerns of inquiry issued by the officer is prohibited by the stipulations of Section 6(2)(b) of the CGST Act.

Below UPGST act the section 6(2)(b) restricted the hearing through the proper officer on a similar objective in which the proper officer below CGST act has conducted the hearing on the similar objective to the order signified in the provided notification below sub-Section (1). The proper officer has given strength below section 70 of UP GST act or Central GST act Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India to call the person in person for any enquiry to be done at a physical level.

The Coram constituting of Justice Surya Prakash Kesarwani and Justice Dr. Yogendra Kumar Srivastava says that below section 70 the investigation procedure is united through the very purpose to which the plan of Chapter XIV of the section grants the proper officer to do the inquiry. The word “inquiry” in Section 70 is not compatible with the word “proceedings”, in Section 6(2)(b) of the UPGST Act/ CGST Act.

With respect to the applicant, no proceeding is to be implemented by the proper officer, says the High court on a similar topic under Section 6(2)(b) of the UPGST Act. It is simply an examination through the proper officer below Section 70 of the CGST Act.