State of Gujarat Vs Choodamani Parmeshwaran Iyer
Date: July 16, 2023
Subject Matter
At the stage of summons, the person summoned cannot invoke Section 438 of the Code of Criminal Procedure
Summary
The case involves a situation where respondents were summoned under Section 69 of the CGST Act, 2017 for recording their statements in connection with an inquiry regarding alleged evasion of Goods and Service Tax Liability. However, the respondents w…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Leave granted. 2. The learned counsel appearing for the private respondents (Assessees) submitted that he is not in a position to assist this Court as his clients are not in touch with him past almost six months. 3. In view of the aforesaid, we had no benefit of any assistance from the learned counsel appearing for the private respondents. 4. W…