This petition is disposed of with a direction that in case the petitioner appears before the officer concerned, he may file reply and make submissions both on law and merits and the officer concerned would decide the same by passing a speaking order, in accordance with law.
Section 70 of the CGST Act, 2017— Summons –- The petitioner challenged the summons issued to him. The counsel submitted that in response to the first summon served, the petitioner had submitted that it would require two weeks to appear with all the material but without giving any breathing time, further summons were being issued. The respondent counsel submitted that in case the petitioner appears before the concerned officer on or before 29.11.2021, he would be given a hearing.
Held that:-The Hon’ble High Court directed that in case the petitioner appears before the officer concerned on 29.11.2021, he may file reply and make submissions both on law and merits and the officer concerned would decide the same by passing a speaking order, in accordance with law.
This petition is disposed of with a direction that in case the petitioner appears before the officer concerned, he may file reply and make submissions both on law and merits and the officer concerned would decide the same by passing a speaking order, in accordance with law.
Section 70 of the CGST Act, 2017— Summons –- The petitioner challenged the summons issued to him. The counsel submitted that in response to the first summon served, the petitioner had submitted that it would require two weeks to appear with all the material but without giving any breathing time, further summons were being issued. The respondent counsel submitted that in case the petitioner appears before the concerned officer on or before 29.11.2021, he would be given a hearing.
Held that:-The Hon’ble High Court directed that in case the petitioner appears before the officer concerned on 29.11.2021, he may file reply and make submissions both on law and merits and the officer concerned would decide the same by passing a speaking order, in accordance with law.