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PRITINKER DIWAKER, ASHUTOSH SRIVASTAVA
Naman Goyal – Appellant
Versus
Directorate General of GST Intelligence – Respondent
| Table of Content |
|---|
| 1. issuance of summons under gst act. (Para 1 , 2) |
| 2. arguments regarding the necessity of summons. (Para 3 , 4) |
| 3. court's direction to comply with summons. (Para 5) |
| 4. conclusion and disposal of the writ petition. (Para 6) |
JUDGMENT
Heard Ms. Fatma Khatoon, learned counsel for the petitioners and Shri Parv Agarwal, learned counsel for respondent Nos. 1 and 2.
2. By the impugned order dated 4.8.2023, summons under Section 70 of the Central Goods and Services Tax Act, 2017 have been issued requiring the petitioners to appear before the authority concerned for recording their statements.
3. Learned counsel for the petitioners submits that summons have been unnecessarily issued and petitioners have already submitted objections in that regard.
4. Shri Parv Agarwal, learned counsel for respondent Nos. 1 and 2 submits that summons under Section 70 of the Central Goods and Services Tax Act, 2017 have been issued for getting the statements of the petitioners recorded in an investigation that is being conducted.
5. In our opinion, the petitioners may comply with the summons and get the statements recorded before the authority concerned. Let, this exercise be done within three wee
Parties must comply with summons issued under tax law investigations to ensure proper legal proceedings.
Inquiry under GST provisions must be limited and cannot indefinitely compel individuals to appear in absence of further need following compliance and evidence gathering.
Issuance of summons under Section 70 of the CGST Act is not barred by prior proceedings under Section 6(2)(b) of the same Act.
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