Summons issued under section 70(1).

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)
Quick Summary
A client has received a GST summons related to the 2019-20 financial year. Due to their accountant's hospitalisation, they are seeking advice on how to request an adjournment from the GST Deputy Commissioner. The discussion clarifies that summons can be issued under Section 70 of the CGST Act for various capacities, including scrutiny of returns, and suggests that adjournments are often possible.

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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