HC: Upholds GST inquiry, issuance of summons; Rejects ‘same subject-matter’ plea

Allahabad HC upholds initiation of inquiry and issuance of summons, in writ petition challenging investigation pursuant to survey of business premises; Noting that no business activity has been found at assessee’s premises, no reply has been submitted to summons wherein Revenue has sought details of purchases, sales, list of buyers and sellers, HC remarks that “there is no proceeding by a proper officer against the petitioner on the same subject-matter referable to Sectio...