Summons issued under section 70(1).

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HI,

One of my client received summons from GST notice for 19-20 . but is accountant was hospitalized , if the client have any possible to ask time in gst DC.


please kindly share ur process.
Replies (2)
As per Section 70 of CGST Act the summon issued indicate the name of offender & the recipient of summon must know by whether he is accused , Co-Accused or as witness.

As per Instruction No. 03/2022-23 , atleast 3 summons at reasonable intervals can issue.

But as per your query I assume the summon issued to your client is neither in capacity of Accused nor witnessed, it basically scrutiny of Return notice .

In few states department is issuing summon for scrutiny of returns.

So adjournment of hearing date can be extended.
Thanks for your response sir


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