Instruction No.

Topic

Publish Date

Summon under GST- A Comprehensive Discussion

Summon can be issued by the proper officer to any person whose attendance is considered necessary either for giving evidence or producing a document or any other thing in an inquiry in the same manner, as provided in the case of a civil court under the provisions of Code of Civil Procedure, 1908. In this article we will explore the provisions related to the issuance of summon, responsibilities of the person to whom summon has been issued.................... Read More

Authority

One liner

2024(06)LCX0108

Madras High Court

Sai Hanuman Smelters Private Limited

A mandamus cannot be issued to prevent statutory duties to drop CGST proceedings-initiated u/s 67 read with section 70 of CGST Act.
 

2024(03)LCX0113

Rajasthan High Court

Rais Khan

Issuance of summons under Section 70 of the CGST Act is not hit by Section 6(2)(b) of the CGST Act
 

2022(01)LCX0093

Rajasthan High Court

S.k. Metal

Summon under GST Act must Grant reasonable time to noticee to comply with
 

2021(09)LCX0036

Madras High Court

Kuppan Gounder P.G. Natarajan

Bar under Section 6(2)(b) of the CGST Act is with regard to any proceedings initiated by a proper officer on a subject matter, on the same subject-matter, the proper officer under the Central Act cannot initiate any action referred.