Summons issued by the CGST officer while proceedings have been initiated by SGST officer would be impermissible if subject matter is same; High Court directs CGST officer to consider reply and to check whether subject matter is one and same.
- HIGH COURT OF MADRAS
The GSTN has issued an update to inform that in case the value of credit notes becomes higher than sum of invoices and debit notes put together, then the net ITC would become negative and the taxpayers will be allowed to report negative values in Table-4A.