Case LawR/Special Civil Application No. 7388 of 2021
Yasho Industries Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- June 24, 2021
- Type:
- Special Civil Application
- Members:
- BELA M. TRIVEDI, ASHOK KUMAR C. JOSHI
Subject
DGGI officers entitled to issue summons under Section 70 of the CGST Act
SummonsProper Officer
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…
Judgement
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…