2024 (11) TMI 279 - HC - GST

Challenge to issuance of summons under Section 70 of the Central Goods and Services Tax Act, 2017 on the ground that the summoning authority lacks jurisdiction by virtue of Section 6 Sub-section 2(b) of the CGST Act - HELD THAT - The submissions put forth are to the effect that once a detailed reply has been submitted by the petitioner, it is incumbent upon the authorities concerned to take a decision in consultation with the competent authority having jurisdiction to make the assessment. The opposite party nos. 3 and 4 are directed to take an appropriate decision on the reply filed by the petitioner, as mentioned above, expeditiously and preferably within a period of two months from the date a copy of this order is produced before the authorities concerned. The order so passed shall be communicated to the petitioner without fail. Petition disposed off.

Summary

The petitioner challenged summons under Section 70 of the CGST Act. Input Tax Credit claimed for previous years was the issue. Multiple summons were issued, petitioner argued against them. Court directed authorities to decide on petitioner's reply within two months. Writ petition disposed of.