GST Section 70 summons for inquiry and document production upheld; challenge rejected as premature, not starting proceedings

GST Section 70 summons for inquiry and document production upheld; challenge rejected as premature, not starting proceedingsCase-LawsGSTSummons issued under Section 70 of the CGST Act are a statutory tool for inquiry to secure attendance, evidence, and pr

GST Section 70 summons for inquiry and document production upheld; challenge rejected as premature, not starting proceedings
Case-Laws
GST
Summons issued under Section 70 of the CGST Act are a statutory tool for inquiry to secure attendance, evidence, and production of documents, and such inquiry is deemed a judicial proceeding under Section 70(2) read with Sections 193 and 228 of the IPC. Since a summons under Section 70 is primarily for information-gathering and affording an opportuni

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