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2022 (4) TMI 1024 - HC - GSTSeeking direction of exemption from personal appearance pursuant to summons issued to the petitioner - Section 70 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Taking note of the directions issued by Their Lordships in the Hon’ble Supreme Court in the case of PARAMVIR SINGH SAINI VERSUS BALJIT SINGH & OTHERS [2020 (12) TMI 1222 - SUPREME COURT], would observe that even in the matter of issuance of summons under Section 70 of the Act of 2017 for personal appearance and recording of statement, certain procedure has to be followed as stated therein. All such procedure as laid down therein will have to be followed by the respondents while recording the statement of the petitioner pursuant to summons issued under Section 70 of the Act of 2017. The allegation with regard to high handed action against son of the petitioner could not be subject matter of this petition - Petition disposed off.
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