Validity of summons u/s 70 of (CGST) Act, 2017 - the proper ...

CGST Act Section 70: Officer's Authority to Summon Upheld; Petitioner's Argument on Section 73 Rejected, Writ Dismissed.

July 2, 2019

Case Laws Service Tax HC

Validity of summons u/s 70 of (CGST) Act, 2017 - the proper officer have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry u/s 70(2) - the petitioner has utterly failed to establish that the proceedings u/s 70 can only be taken recourse to, after decision u/s 73 - writ dismissed

View Source

← Previous Next →

Validity of summons u/s 70 of (CGST) Act, 2017 - the proper ...

CGST Act Section 70: Officer's Authority to Summon Upheld; Petitioner's Argument on Section 73 Rejected, Writ Dismissed.

July 2, 2019

Case Laws Service Tax HC

You may also like:

Validity of summons issued u/s 70 - Proper officer - search/inspection proceedings u/s 67 of the CGST Act - Mr.Rastogi appears to have misread the powers of the Board to...

Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section...

Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against...

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...

The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a...

Jurisdiction of Central Tax Officers - CGST officers - Notification

The court held that the competent authorities under the Prevention of Money Laundering Act (PMLA) cannot be restrained from exercising their statutory powers, even if...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

The Supreme Court held that the dispensation regarding Prevention of Money Laundering, Attachment of Proceeds of Crime, and Inquiry/Investigation of offence of Money...

The High Court rejected the application for grant of anticipatory bail filed by the applicants u/s 438 of the Criminal Procedure Code. The Court held that the...

The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act....

Jurisdiction - appropriate authority to complete the proceedings - state authority or central authority - although the action was undertaken under Section 67 of the Act...

Appeal dismissed as filed beyond statutory time limit. Court considered petitioner's extraordinary circumstances preventing timely filing. Applying precedent, Court...

HC upholds maintainability of writ petition under Article 226 concerning regulatory oversight of ECL. Petitioner challenged RBI's failure to exercise statutory powers...

Quick Updates: