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GST - Highlights / Catch Notes

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Service of summons - can summons be issued to the concerned ...

Case Laws     GST

August 5, 2022

Service of summons - can summons be issued to the concerned person - Revenue submitted that, if summons are served on the Petitioner’s employee for furnishing information or to seek his presence before the concerned officer and if a request is made that the employee summoned would be represented through an authorised agent, such request will be considered and in case such a request is declined, reasons for the same will be furnished. - Petition disposed off - HC

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