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TMI Blog2023 (10) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... ands satisfied. It is for the respondents to proceed thereafter, in accordance with law in their wisdom if they still feel that further proceedings are to be initiated by issuance of a show cause notice. The provisions of Section 70 of the Act cannot be continued to be used for the purpose of enforcing the presence for all times to come. As noticed, the service is being provided to two Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. G.S. SANDHAWALIA, J. (ORAL) 1. The relief claimed in the present writ petition, filed under Article 226/227 of the Constitution of India is for quashing the purported inquiry proceedings initiated by the respondents under the provisions of the Central Goods Services Tax Act, 2017 (for short, the Act ). 2. The petitioner is aggrieved against the issuance of summons dated 23.06.2020, 10.08.2020, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mewat Government Medical College, Nuh in Haryana. It has been mentioned that the statements of the officials of the concerned colleges were recorded on 29.09.2020 under Section 70 of the Act and the proprietorship of the petitioner s firm namely M/s Believe Solution Services had not charged the GST on the service provided and there was an objection raised as such. It is their case that on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders dated 28.07.2023 and 05.09.2023. Mr. Goel also concedes that on 28.09.2023, the petitioner had already put in appearance. 5. We are thus of the considered opinion that the purpose of summoning the petitioner for the enquiry apparently stands satisfied. It is for the respondents to proceed thereafter, in accordance with law in their wisdom if they still feel that further proceedings are to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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