Power of GST authorities - Power to issue summons or conduct search and seizure - Challenge to N/N....

Power of GST authorities - Power to issue summons or conduct search and seizure - Challenge to N/N. 14/2017- Central Tax - the respondents are proper officer in relation to the function to be performed under the CGST Act, 2017 as contemplated under Section 2 (91) of the CGST Act, 2017, and as such, was entitled to issue summons under Section 70 of the CGST Act, 2017 in connection with the inquiry initiated against the petitioner. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X