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TMI Blog2024 (6) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings initiated under Section 67 read with Section 70 of applicable GST enactments - whether the summons' relates to proceedings against M/s. GBR or Shree Sai Hanuman Smelters Private Limited? - HELD THAT:- Section 70 of the CGST Act empowers officer to summon any person whose attendance is necessary in relation to the relevant enquiry. Therefore, a mandamus cannot be issued to restrain t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST enactments. 2. The petitioner received summons dated 29.05.2024 under Section 70 of the Central Goods and Services Tax Act, 2017, (the CGST Act ), which was addressed to its Accountant, Mr. Shri Shanmugham. By asserting that the petitioner is a registered person, whose assessment has been allotted to the State Goods and Services Tax ( SGST ) authorities, and not to the CGST authorities, the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents 1 4. Mr. Prashanth Kiran, learned Government Advocate, appears on behalf of respondents 2 3. 5. Mr. Ramesh Kutty referred to the impugned summons and Section 70 of the CGST Act and contended that the summons is in relation to proceedings initiated against M/s. GBR. He also points out that Section 70 empowers proper officer? to summon any person whose attendance is considered necessary. 6. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reasons set out above, the relief claimed in W.P.No.14449 of 2024 cannot be granted. Therefore, the petitioner shall respond to the summons by raising all contentions, including with reference to the judgment in W.P.No.34792 of 2019 batch. In case it turns out that the proceedings relate to the petitioner and not to M/s. GBR, it is also open to the petitioner to initiate appropriate legal procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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