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GST - Highlights / Catch Notes

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Validity of summon issued - Prima facie it would appear that ...

GST

February 3, 2022

Validity of summon issued - Prima facie it would appear that issuance of summons after the full enquiry was over and which also resulted into not only issuance of show cause notice but the order in original being passed, was not permissible. Under the circumstances the impugned summons are stayed. - HC

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