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2023 (12) TMI 734 - HC - GSTValidity of notice initiated under Rule 129 of the Central Goods and Services Tax Rules, 2017 - seeking for stay of all the further proceedings pursuant to the summons issued on 22.11.2019 - HELD THAT:- What is apparent is that the notice and the summons were issued calling upon the petitioner to enter appearance and to produce cogent, relevant documents as has been sought by the authorities concerned. Thus, no strong case has been made out by the petitioner calling for interdiction of the notice and summons under challenge. The petitioner is at liberty to enter appearance before the authorities concerned by submitting their detailed reply in addition to any reply if they have already made in the past. The authorities concerned thereafter in turn is expected to proceed further in accordance with law after due consideration of the contents of the reply and documents which the petitioner shall be furnishing by way of their response. It is directed that considering the fact when the entire country is going into the digital world and the Competition Commission of India also having its sitting only at New Delhi, it cannot be expected that every person can afford attending the hearing at New Delhi on all the dates of hearing. Petition disposed off.
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