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2022 (8) TMI 251 - GST
Service of summons - thrust of the argument is that only when the contesting respondents are able to demonstrate that a particular person in the company is involved in infractions or suspected of committing infractions, can summons be issued to the concerned person - HELD THAT:- It is Mr. Singh’s (Revenue's) stand before us that in future, if summons are issued, regard will be had to the aforementioned circulars and guidelines framed in that behalf. - Mr. Singh further submits, that if summons are served on the Petitioner’s employee for furnishing information or to seek his presence before the concerned officer and if a request is made that the employee summoned would be represented through an authorised agent, such request will be considered and in case such a request is declined, reasons for the same will be furnished.
Having regard to the statement made by Mr. Singh, which is in line with the contents of the circulars and guidelines, the writ petition is disposed off based on the statement made by Mr. Singh.
Petition disposed off.