Rakesh Janghu Vs Union of India & others
Date: October 17, 2023
Subject Matter
Indefinite Summoning Under Section 70 of CGST Act for Inquiry Not Permissible
Summary
The High Court allowed the petition, holding that inquiry proceedings under Section 70 of the Central Goods & Services Tax Act, 2017, cannot be continued indefinitely by repeatedly issuing summons once the purpose of gathering information has bee…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. The relief claimed in the present writ petition, filed under Article 226/227 of the Constitution of India is for quashing the purported inquiry proceedings initiated by the respondents under the provisions of the Central Goods & Services Tax Act, 2017 (for short, the ‘Act’). 2. The petitioner is aggrieved against the issuance…