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GST - Highlights / Catch Notes

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The High Court addressed the issue of violation of Right to ...


Violation of privacy & human rights - guidelines for issuing summons clarified. Proceeding closed with direction to follow guidelines

Case Laws     GST

June 15, 2024

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 precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the GST Act, concluding the proceedings.

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