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2021 (8) TMI 518 - HC - GSTValidity of summons in regard to the on-going GST investigation - grievance of the petitioner appears to be that the Institution is called upon repeatedly before the respondent authorities, despite the petitioner having furnished all materials in support of its claim for exemption under the provisions of the Central Goods and Services Tax Act, 2017 - HELD THAT:- At paragraph No.5 of the memo dated 09.08.2021, the petitioner states that having produced all relevant documents, Notifications and supporting documents to substantiate its claim for exemption, it has no further documents to be furnished to the Department. This is recorded. To a specific query put to Mr.Prabakaran, learned counsel for the petitioner as to whether the petitioner desires a personal hearing in the matter, he would state that no personal hearing is required and the authorities may proceed to pass an order on the basis of available materials - the respondents are thus at liberty to conclude the pending proceedings in regard to the petitioner in accordance with law and based on the materials available with them. Petition dismissed.
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