Armour Security (India) Ltd. v. Commissioner, CGST

The Supreme Court’s ruling in Armour Security (India) Ltd. v. Commissioner, CGST is a landmark in GST jurisprudence, settling the long-debated question of when proceedings under Section 6(2)(b) of the CGST Act actually commence. By holding that inquiries such as search, seizure, and summons are merely investigative steps, and that formal proceedings begin only with a show-cause notice. The Court has brought much-needed clarity to the principle of “one taxpayer, one adjudicating authority,” reducing the risk of parallel actions by multiple tax authorities.