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.
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Summons issued under section 70(1).
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.
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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