AIROnline 2025 SC 754

Supreme Court Of India

(From : Delhi)*

Hon'ble Judge(s): J. B. Pardiwala, R. Mahadevan , JJ

(A) Central Goods and Services Tax Act (12 of 2017) , S.6(2)(b)— Issuance of summons under CGST Act - Whether 'initiation of proceedings ' - An action is in the nature of 'proceedings' only when it is undertaken with the object of attaining a determinate outcome - Mere issuance of summons does not imply that the Department has decided to proceed against the taxpayer for recovery of liability - At said stage, department still retains discretion not to initiate any proceedings - Equating mere contemplation or possibility of initiating action with "proceedings", would undermine framework of cross-empowerment under the Act - Held, expression "initiation of any proceedings" occurring in Section 6(2)(b) refers to the formal commencement of adjudicatory proceedings by way of issuance of a show cause notice, and does not encompass the issuance of summons, or the conduct of any search, or seizure etc W.P.(C) No. 1082 of 2025 dt. 07.02.2025 (Del)-Referred Expression "initiation of any proceedings" occurring in Section 6(2)(b) refers to the formal commencement of adjudicatory proceedings by way of issuance of a show cause notice, and does not encompass the issuance of summons, or the conduct of any search, or seizure etc The issuance of summons is one of the instruments employed by the Department to obtain information, documents, or statem....