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GST - Highlights / Catch Notes

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Validity of criminal proceedings initiated - Non-payment of GST ...

Case Laws     GST

October 11, 2023

Validity of criminal proceedings initiated - Non-payment of GST - non-appearance at any date against four summons issued to the accused - The documents on record clearly suggest that summons have been replied, which was also entertained by the authority by way of granting time. Thus, it cannot be said that this is a case of non-compliance of summon issued by the authority concerned. - Criminal proceedings quashed - HC

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