2022 (8) TMI 396 - HC - GST

Non-appearance of petitioner inspite of summons issued many times - Section 70 of the Central Goods and Service Tax Act, 2017 - HELD THAT - It is an admitted position that summons under Section 70 of the Central Goods and Service Tax Act, 2017 have already been issued to the petitioner for so many times. However, the petitioner did not appear before the concerned authority apprehending his arrest. In the facts and circumstances of the present case, the petitioner is directed to join the enquiry and make himself available before the competent authority on the date given by the authority concerned and respond to the summon issued under Section 70. After appearance of the petitioner, the concerned authority will act as per law. List the matter on 22.08.2022.

Summary

The Rajasthan High Court directed the petitioner to join the enquiry and appear before the competent authority in response to summons issued under Section 70 of the Central Goods and Service Tax Act, 2017. The petitioner will not be arrested until the next hearing scheduled for 22.08.2022.