Summoning the Director repeatedly amounted to harassment
The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union…
Tag: sec 70 cgst
Videography and presence of advocate in GST summons inquiry allowed on humanitarian grounds
The Hon’ble Bombay High Court in the case of Tuesonpower International (P.) Ltd. permitted the video recording during summon inquiry under Section 70 of the the CGST Act and also allowed the petitioner to be accompanied by an advocate at a visible but inaudible distance considering the petitioner’s cancer treatment and willingness to assist in the process and investigation.
Lawgics – Judgment No. 178
Section 6(2)(b) prohibits the initiation of parallel proceedings by State and Central authorities on the same subject matter.
Once a proceeding is initiated by State Tax Authority, the DGGI cannot initiate parallel proceedings on the same subject matter i.e. regarding the same supplier.
Lawgics – Judgment No. 173
The petitioner is not remediless and can seek refund in accordance with law when he was coerced to deposit an amount under protest.
Calcutta HC directs assessee to appear before GST Authorities and allowed interim protection against arrest
The Hon’ble Calcutta High Court in Mr. Ritik Arora v. Revenue department [S.B. Criminal Misc. Bail Application No. 5830/2022] directed…