GST | Bombay HC: Summons U/S 70 of CGST Act for Inquiry & Do Not Amount to Detention - SAG Infotech Official Tax Blog

The Aurangabad Bench of the Bombay High Court stated that summons issued u/s 70 of the Central Goods and Services Tax (CGST) Act are intended for questioning and taking statements, and do not constitute detention. The Court stated that there is no need for a 7-day notice before issuing a summons , as per the section, which provides authority to GST officers to summon anyone if it is nece…