S.K. Metal Vs Assistant Commissioner, State Tax
Date: January 25, 2022
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): Akil Kureshi, Sameer Jain
Subject Matter
Power of summons u/s 70 are not beyond the competence of legislature
Summary
Section 70 empowers the proper officer to summon a person to give evidence or to produce documents, controls such exercise of powers by providing that the summons may be issued where a proper officer considers it necessary that such person is require…
The petitioner has challenged the vires of Section 70 of Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as “RGST Act”). The petitioner has also challenged the summons dated 16.05.2021 issued by respondent No. 1 in exercise of powers under Section 70 of the RGST Act. Learned counsel for the petitioner drew our attention to Section 70 of the said Act and contended tha…