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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Validity of summons issued - The validity of the proceedings ...

Case Laws     GST

August 6, 2021

Validity of summons issued - The validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein - It is, thus, incumbent upon the petitioner to appear before the competent officer and raise all points of objection - HC

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