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

High Court Rules Section 70 Cannot Enforce Continuous Presence; Further Summons Deemed Unnecessary for Petitioner.

October 25, 2023

Case Laws GST HC

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

View Source

← Previous Next →

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

High Court Rules Section 70 Cannot Enforce Continuous Presence; Further Summons Deemed Unnecessary for Petitioner.

October 25, 2023

Case Laws GST HC

You may also like:

Validity of criminal complaint and related summons issued by the ACMM, New Delhi - Liability to pay differential customs duty with penalty - The High Court acknowledged...

Validity of summons issues - SEZ unit - Impact of proceedings under PML Act over Customs Act - allegation of diversion of duty free gold clandestinely diverted duty into...

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...

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate...

Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to...

This case pertains to the dishonor of cheques and the challenge to cognizance and summoning orders. The key points are: The cheques were signed and issued by respondent...

Dishonour of cheque - no order for conversion into summons triable matter - application of Section 145(2) of Negotiable Instruments Act, 1881 - violation of natural...

Presence of Lawyer during examination/interrogation by the GST officers - The petitioner in the present case has been summoned by the Officers under GST Act who are not...

In a case concerning the dismissal of an application to summon an official from the GST Department in Ludhiana along with the GST 3B return record, the High Court held...

Summon Order - not arresting petitioners in pre-inquiry proceeding in pursuance of the summon - On the submissions of the learned counsel for the petitioner regarding...

Validity of summon issued - for want of furnishing of certain documents, that has been quashed by this Court and accordingly, the respondent was directed to proceed...

Summons issued to attend the office of the DRI - seeking permission for presence of their advocate and videography of the Petitioner’s interrogation - The High court...

Cheque dishonoured due to signature being different from the petitioner, implying Bhagawat Daulat Gawali had no authority to sign on behalf of the petitioner-accused or...

Presence of Advocate during investigation proceedings - presence at visible but not audible distance during interrogation - Permission granted - We also permit...

Validity of summons - The petitioner is duty bound by law to answer the summons issued by the respondents and to produce the documents. At the same time, the petitioner...

Quick Updates: