Rajasthan High Court Refuses To Exempt Assessee From Personal Appearance Under GST

The  Rajasthan High Court  consisting of  Justice Manindra Mohan Shrivastava  and  Justice Sameer Jain  has refused to exempt the assessee from personal appearance under Section 70 of the CGST Act. The petitioner/assessee sought the direction of exemption from personal appearance pursuant to summons issued to the petitioner under Section 70 of the Central Goods and Se…