Case LawWrit Tax No. - 229 of 2023
R.C. Infra Digital Solutions Vs Union Of India
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- January 4, 2024
- Type:
- Writ Petition
- Members:
- Attau Rahman Masoodi, Om Prakash Shukla
Subject
Officers of the DGGI are empowered to issue summons under Section 70 of the CGST Act
Summons
Summary
The case law involves a challenge to the Notification No. 14/2017- Central Tax dated 01.07.2017 and the jurisdiction of the Directorate of Goods & Service Tax Intelligence. The petitioner, a partnership firm engaged in work contract services, cha…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT (1) Heard Mr. Sameer Gupta, Mr. Prashant Verma, Mr. Siddharth Nandwani, learned Counsel representing the petitioners and Mr. Ashwani Kumar Singh, learned Counsel representing the respondent No.1, Mr. Manish Mishra, learned Standing Counsel representing the Central Board of Indirect Taxes & Customs/respondent Nos.2, 3 and Mr. Digvijay Nath…