Part-158-One Pager Snapshot to Cases on Section 6, 74, 140 of CGST Act, 2017

-Section 6-Summons being issued under section 70 by Central Tax Authority based on an intelligence input; makes it an intelligence-based enforcement action and thus proceedings initiated by State Tax Officer U/Sec 65 subsequent to the summons issued by Central Tax Authority kept in abeyance

-Section 140- Petitioners entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017

-Section 6-There was no application of Section 6 of CGST Act, 2017 when petitioner was summoned by two different authorities as a witness to ascertain his complicity in the transactions

-Section 74- Assessee is not required to request for “opportunity of personal hearing” and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order