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2019 (7) TMI 94 - HC - Service TaxValidity of Summons issued u/s 70 of (CGST) Act, 2017 - allegation of evasion of service tax - quashing of the notice for personal hearing - request of assessee to decide his representation before initiating any proceedings - HELD THAT:- Under Section 70 of the (CGST) Act, 2017, the proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of civil court under the provisions of the Code of Civil Procedure, 1908 and Subsection (2) of Section 70 of the Act of 2017 envisages that every such inquiry referred to in Sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code, and the fact as borne out from the record that, prima facie, opinion has been formulated that the petitioner has evaded the tax, we are not inclined to cause any indulgence. The petitioner has utterly failed to establish that the proceedings u/s 70 of the (CGST) Act, 2017 can only be taken recourse to, after decision u/s 73 of the Act. Petition dismissed.
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