{"id":73575,"date":"2025-09-20T08:38:47","date_gmt":"2025-09-20T03:08:47","guid":{"rendered":""},"modified":"2025-09-20T08:38:47","modified_gmt":"2025-09-20T03:08:47","slug":"petitioner-ordered-to-present-documents-for-section-74-cgst-summons-ad-to-verify-using-sc-39-s-section-6-2-b-interpretation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73575","title":{"rendered":"Petitioner ordered to present documents for Section 74 CGST summons; AD to verify using SC&#39;s Section 6(2)(b) interpretation"},"content":{"rendered":"<p>Petitioner ordered to present documents for Section 74 CGST summons; AD to verify using SC&#39;s Section 6(2)(b) interpretation<br \/>Case-Laws<br \/>GST<br \/>The HC disposed the writ petition, directing the petitioner to appear before the Additional Assistant Director, DGGI, Bhopal Zonal Unit on 17.09.2025 at 14:30 with all documents relating to the summons\/notice purportedly issued under Section 74 of the CGST Act. The AD shall verify the documents and, applying the SC&#39;s interpretation of Section 6(2)(b) <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92714\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner ordered to present documents for Section 74 CGST summons; AD to verify using SC&#8217;s Section 6(2)(b) interpretationCase-LawsGSTThe HC disposed the writ petition, directing the petitioner to appear before the Additional Assistant Director, DGGI, Bh<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73575","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73575"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73575\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}