Request for transfer of files of enquiry to a place of ...

Court Denies Petitioners' Request to Move Inquiry Files; Section 70 Argument Rejected as Inquiry Remains Investigative.

November 30, 2021

Case Laws GST HC

Request for transfer of files of enquiry to a place of petitioners' choice - The power to summon or produce a document is distinct from the nature of proceedings conducted. Merely because the source of power to summon witnesses and power to direct production of documents is referable to CPC, that does not alter the nature of investigation or inquiry being conducted. It remains to be an investigation or inquiry. Therefore, the contention raised by the petitioners on the basis of section 70 of the Act is rejected. - HC

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Request for transfer of files of enquiry to a place of ...

Court Denies Petitioners' Request to Move Inquiry Files; Section 70 Argument Rejected as Inquiry Remains Investigative.

November 30, 2021

Case Laws GST HC

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