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Even if there is any lapse on the part of the assessee and the department wants to recover a particular amount, it cannot exert pressure or administer threats for the purpose of filling up of the Form DRC-03.

Section 70 of the CGST Act, 2017— Summons –-- The applicant leveled serious allegations of threats, duress and pressure against the team of officers. The applicant submitted that the partners of the firm have been served with a summons under Section 70 calling upon them to personally remain present before the concerned authority on 19th January 2021. The court observed that the assessees are compelled or rather pressurized to fill up the Form DRC-03. The Form DRC-03 may be filled up provided the assessee decides to voluntarily make any payment. Even if there is any lapse on the part of the assessee and the department wants to recover a particular amount, it cannot exert pressure or administer threats for the purpose of filling up of the Form DRC-03. Held that:- The Hon’ble High Court issued notice to the respondents, returnable on 25th January 2021. Further directed the applicant to appear in person before the authority concerned in response to the summons. No coercive measures or steps shall be taken by the concerned authority against the applicant.