Power to summon under Section 70 of CGST Act affirmed; summons not detention and compensation claim dismissed.
Case-Laws
GST
Power to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself constitute arrest or illegal detention; therefore no seven day prior notice is mandated by Section 70 and Order XVI C.P.C. requirement was held inapplicable. The petitioner attended and acknowledged multiple summonses without objection, w
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