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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Validity of summons - The petitioner is duty bound by law to ...


Petitioner Must Respond to Summons, Submit Documents, and Choose to Pay Penalty or Contest Order in Appropriate Forum.

December 11, 2023

Case Laws     GST     HC

Validity of summons - The petitioner is duty bound by law to answer the summons issued by the respondents and to produce the documents. At the same time, the petitioner is at liberty either to make good the penalty or to challenge the said order before the appropriate forum - it is deemed appropriate to dispose of the petition. - HC

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