Summon Order - not arresting petitioners in pre-inquiry ...

Court Protects Petitioners: No Arrests During Pre-Inquiry Under CGST Act; Legal Representation Allowed u/s 70.

February 25, 2022

Case Laws GST HC

Summon Order - not arresting petitioners in pre-inquiry proceeding in pursuance of the summon - On the submissions of the learned counsel for the petitioner regarding denial of proper and legal representation at the time of Inquiry or recording of statement under Section 70 of the CGST Act, it is hereby directed that if the petitioner so wants, he may take a qualified person to help him in explaining the details. He shall not be detained in the office of the Commissioner, who is the summoning authority beyond the reasonable working hours.- HC

View Source

← Previous Next →

Summon Order - not arresting petitioners in pre-inquiry ...

Court Protects Petitioners: No Arrests During Pre-Inquiry Under CGST Act; Legal Representation Allowed u/s 70.

February 25, 2022

Case Laws GST HC

You may also like:

Seeking pre-arrest bail -The court dismissed the application for anticipatory bail, emphasizing that the summons issued under Section 108 of the Customs Act were for...

Principles of natural justice - Admittedly summons were issued to the petitioner under Section 70 of the G.S.T Act, 2017 on 12.02.2021 and enquiry was conducted and...

The High Court rejected the application for grant of anticipatory bail filed by the applicants u/s 438 of the Criminal Procedure Code. The Court held that the...

Set-off of losses against income from other sources u/s 70 - Applicability of provision of section 10B - petitioner had the status of EOU for a period of 5 years - The...

Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

SC upheld constitutional validity of arrest powers under Customs Act and GST Acts while establishing key procedural safeguards. Person arrested has right to meet...

The HC quashed orders demanding 10% pre-deposit of grant-in-aid as a precondition for considering the petitioner's representation. The Court determined that the demand...

The court held that the arrest of the petitioner was legal and justified. The arrest was made with a court order u/s 41(2) of the Code of Criminal Procedure, and not...

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...

The Supreme Court of India examined the legality of the arrest of the petitioner under the Prevention of Money Laundering Act (PMLA) and the Unlawful Activities...

The HC found the petitioner's arrest vitiated due to non-compliance with Section 35(3) of BNSS, 2023, which requires issuance of a notice of appearance prior to arrest....

The Madras High Court examined the validity of summons issued u/s 70 of the Central Goods and Services Tax Act, 2017, following alleged abuse and threat during a...

Seeking directions against the respondent no. 1/National Housing Bank (NHB) to consider and decide upon the petitioner’s representation - The High Court noted that the...

Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section...

Quick Updates: