The petitioner has failed to establish that the summons under Section 70 of CGST Act can only be issued after decision under Section 73 of CGST Act. HC is not inclined to cause any indulgence.
Section 73 of the CGST Act, 2017 — Demand cum Notice –--The petitioner Petitioner is a Civil Contractor and was called upon to give certain information relating to financial year 2013-14. Thereafter, he was issued summons on 28/04/2017. The petitioner vide correspondence dated 30/10/2018 was called upon to furnish duly attached signed copy of service tax calculation sheets. The petitioner evaded the response. Instead, insisted upon to first take a decision on his application/representation under Section 73 of the Finance Act, 1994. The petitioner was issued SCN. The petitioner sought quashment of the notice for personal hearing and direction for the Authorities to decide his representation before initiating any proceedings. The court observed that they are not inclined to cause any indulgence. .
Held that:- The Hon’ble High Court dismissed the petition.
The petitioner has failed to establish that the summons under Section 70 of CGST Act can only be issued after decision under Section 73 of CGST Act. HC is not inclined to cause any indulgence.
Section 73 of the CGST Act, 2017 — Demand cum Notice –--The petitioner Petitioner is a Civil Contractor and was called upon to give certain information relating to financial year 2013-14. Thereafter, he was issued summons on 28/04/2017. The petitioner vide correspondence dated 30/10/2018 was called upon to furnish duly attached signed copy of service tax calculation sheets. The petitioner evaded the response. Instead, insisted upon to first take a decision on his application/representation under Section 73 of the Finance Act, 1994. The petitioner was issued SCN. The petitioner sought quashment of the notice for personal hearing and direction for the Authorities to decide his representation before initiating any proceedings. The court observed that they are not inclined to cause any indulgence. .
Held that:- The Hon’ble High Court dismissed the petition.