2021 (8) TMI 265 - HC - GST

Validity of summons issued - petitioner had submitted an online application on 25.9.2020 for cancellation of the registration which was successfully submitted and acknowledged - HELD THAT - After filing of the cancellation application, no communication had been received by the petitioner. The summons under Section 70 of the Central Goods Services Tax Act 2017 could not have been issued thereafter. 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 - petition dismissed.

Summary

The petitioner challenged summons issued under Section 70 of the Central Goods & Services Tax Act 2017, claiming cancellation of registration. Court found no merit in petition, dismissed it. Proceedings under Section 70 deemed as "judicial proceedings."