Yasho Industries Limited Vs Union Of India
Date: June 24, 2021
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BELA M. TRIVEDI, ASHOK KUMAR C. JOSHI
Subject Matter
DGGI officers entitled to issue summons under Section 70 of the CGST Act
Summary
From the bare reading of Section 70 of the CGST Act, it clearly emerges that the proper officer has the power to summon any person whose attendance he considers necessary either to give evidence or to produce the documents in any inquiry in the same…
1. The petitioners by the present petition filed under Article 226 of the Constitution of India have challenged the Summons dated 12.4.2021 (Annexure-A) issued under Section 70 of the Central Goods and Services Tax Act, 2007 (herein after referred to as ‘CGST Act”), calling upon the petitioners to give evidence and produce the documents as mentioned therein in connection with the inqui…