This petition has been filed against impugned summon being malafide and in violation of guidelines issued by respondent. Notice issued.
Section 70 of the CGST Act, 2017 — Summons –-- The petitioner challenged impugned summon dated 19.02.2020 and to quash the impugned summon dated 06.02.2020, being malafide and in violation of guidelines issued by respondent. The counsel for the petitioner submitted that the Managing Director has already appeared 10 times. The advocate for the respondent submitted that as per the last summons, it has been clarified that the Managing Director need not appear in person but the representative who appears with the documents must be in a position to answer the queries. The court observed that in view of this clarification nothing survives.
Held that:- The Hon’ble High Court disposed the Petition accordingly.
This petition has been filed against impugned summon being malafide and in violation of guidelines issued by respondent. Notice issued.
Section 70 of the CGST Act, 2017 — Summons –-- The petitioner challenged impugned summon dated 19.02.2020 and to quash the impugned summon dated 06.02.2020, being malafide and in violation of guidelines issued by respondent. The counsel for the petitioner submitted that the Managing Director has already appeared 10 times. The advocate for the respondent submitted that as per the last summons, it has been clarified that the Managing Director need not appear in person but the representative who appears with the documents must be in a position to answer the queries. The court observed that in view of this clarification nothing survives.
Held that:- The Hon’ble High Court disposed the Petition accordingly.