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Search results for: summons

Gujarat HC's Order in Case of Sazid Ali Khan vs. Office of Principal Commissioner

Gujarat HC: GST Officers Can’t Be Cross-Examined Over Summons or Arrest Memos

The Gujarat HC order states that GST officers administering summons or detention memos do not require cross-checking by the assessee. Justices Bhargav D. Karia and Pranav Trivedi stated that the taxpayer wished to cross-examine individuals from the department who had either issued the summons or the arrest memo. These persons do not need to be […]

Gujarat HC's Order in The Case of M/S NRM Metals (India) Private Limited & ANR. vs Union of India & ORS

Gujarat HC: State GST Summons and Orders Without DIN Still Legally Valid

The Gujarat High Court, in a ruling for State Goods and Services Tax (GST) administrations, ruled that the lack of a Document Identification Number (DIN) on summons, notices, or provisional-attachment orders issued via State GST officers does not make those instruments invalid. NRM Metals (India) Pvt Ltd and its director, who filed the writ petitions, […]

SC's Order in The Case of Radhika Agarwal vs. Union of India and Others

SC Upholds GST Act’s Arrest and Summons Powers, Affirming Parliament’s Legislative Authority

The Supreme Court has upheld the constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which grant the power to arrest and summon. The Constitutionality of these provisions was contested on the basis that the Parliament does not have the legislative competence to legislate them. It was claimed by the […]

Government Warns Citizens About Fraudulent GST Violation Summons

CBIC Warns Against Fraudsters Sending Fake Summons to Taxpayers on Behalf of DGGI

Against the fraudster, the centre has alerted the citizens to issue a bogus and fraudulent summons for the breach of Goods and Services Tax (GST). The Central Board of Indirect Taxes and Customs (CBIC) has noted that certain people with the intent to fraud are making and sending bogus summons to taxpayers who may or […]

Kerala HC's Order in the Case of K.T. Saidalavi vs. The State Tax Officer

Kerala HC Rules Issuance of Summons U/S 70 of GST Act Does Not Constitute Initiation of Proceedings U/s 6(2)(b)

It was carried by the Kerala High Court that the initiation of an inquiry or the summons issuance u/s 70 of the CGST Act could not be regarded to be the initiation of proceedings for the objective of section 6(2)(b) of the CGST Act. The Bench of Justice Gopinath P. noted that the term ‘initiation […]

Bombay HC's order in the Case of Bharat Bhushan Vs. Director General of GST Intelligence

SC Rejects Anticipatory Bail in GST Summons Case U/S 69, Grants Interim Protection

The Supreme Court of India in development has ignored a Special Leave Petition (SLP) against an order of the Bombay High Court, which had set aside the invocation of Section 438 of the Criminal Procedure Code ( currently Section 482 of BNSS) against a Summons u/s 60 of the Central Goods and Services Tax (GST) […]

Rajasthan HC's Order for Rais Khan Proprietor of M/s. Kota Metals

Rajasthan HC: The CGST Act States in Section 6(2)(b) That Summons Do Not Imply Commencement of Proceedings

The Rajasthan High Court, Jaipur Bench, ruled that issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act. The bench of Justice Pankaj Bhandari and Justice Shubha Mehta noted that the extent of Section 6(2)(b) and Section 70 of the CGST Act is different and distinct, since the […]

DGGI Notifies Press Release Against GST Summons

DGGI Issues Press Release to Verify Fake GST Summons Before Responding

Certain individuals with bogus intent are forming and sending bogus summons to taxpayers who may or may not be under investigation by the DGGI, The Directorate General of GST Intelligence (DGGI), Central Board of Indirect Taxes and Customs (CBIC) notices. Bogus summons that are sent look real as they secure the Document Identification Number (DIN), […]

Jharkhand HC's Order for Satyendra Singh Kushwah

Jharkhand HC Cancels Criminal Proceedings for Failure to Comply with GST Summons U/S 70

Emphasizing the significance of adhering to due process and complying with statutory obligations, the Jharkhand High Court made a noteworthy decision by nullifying criminal proceedings related to the failure to comply with summons issued under Section 70 of the Central Goods and Services Act, 2017 (CGST Act). It is important to highlight that Section 70 […]

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