Suresh Balkrishna Jajra Vs Union Of India
Date: April 8, 2022
Subject Matter
Petitioner is not entitled to be represented through his representative when summoned personally u/s 70
Summary
The argument of learned counsel for the petitioner that the petitioner is entitled to be represented through his representative in view of the provisions contained in Section 116 of the Act of 2017 is not acceptable in law because the provisions unde…
This petition has been filed by the petitioner seeking direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act of 2017’) issued by Respondent No. 3. Though jurisdiction of the authority is not under challenge, nor the order is alleged to be issued i…