The Madras High Court examined the validity of summons issued ...

Madras High Court examined validity of summons u/s 70 of CGST Act, 2017. Interference with summons justified only in exceptional circumstances. Petition disposed off.

Case Laws GST

May 22, 2024

The Madras High Court examined the validity of summons issued u/s 70 of the Central Goods and Services Tax Act, 2017, following alleged abuse and threat during a premises search. The court emphasized that interference with a summons is warranted only in exceptional circumstances. The petitioner sought intervention based on a prior police complaint against the fifth respondent. However, the court noted that the relevant file had been transferred from the fifth respondent, assuring the petitioner of a different officer handling the matter. Consequently, the court dismissed the petition, finding the petitioner's apprehension unfounded.

View Source

← Previous Next →

The Madras High Court examined the validity of summons issued ...

Madras High Court examined validity of summons u/s 70 of CGST Act, 2017. Interference with summons justified only in exceptional circumstances. Petition disposed off.

Case Laws GST

May 22, 2024

You may also like:

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...

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...

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...

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 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...

The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for...

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...

Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with...

Validity of summons issued - The validity of the proceedings initiated by the competent authority by invoking Section 70 of the Act, 2017 can only be challenged therein...

The High Court examined the validity of the summoning order and framing of notice u/s 138 of the Negotiable Instruments Act, 1881, in a dishonor of cheque case. It...

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...

Jurisdiction of proper officer to issue summon - the Secretary of the club has been summoned under Section 70 of the Central Goods and Services Tax Act, 2017 to give...

Seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner - All such procedure as laid down therein will have to be followed...

Request for transfer of files of enquiry to a place of petitioners' choice - The power to summon or produce a document is distinct from the nature of proceedings...

Summon Order - seeking to take instruction as to the basic documents required by the Inquiry Officer, who is holding an inquiry u/s 70 - petitioners allege that they are...

Quick Updates: