Inquiry proceedings - Physical presence for all the times by ...

Case Laws GST

October 25, 2023

Inquiry proceedings - Physical presence for all the times by issuing summons - The provisions of Section 70 of the Act cannot be continued to be used for the purpose of enforcing the presence for all times to come. As noticed, the service is being provided to two Government institutions and there is sufficient record available with the respondents from the said offices. In the peculiar facts and circumstances, no useful purpose would be served to call the petitioner in pursuance of the summons issued under Section 70 of the Act hereafter. - HC

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Inquiry proceedings - Physical presence for all the times by ...

Case Laws GST

October 25, 2023

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