DGGI officers empowered to issue summons under GST
Last updated: 13 January 2022
Court :
Gujarat High Court
Brief :
An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged in correct IGST refunds. This petition was filed before the Hon'ble Gujarat High Court, challenging the summons on the ground that DGGI wrongly assumed jurisdiction to issue summon under Section 70 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") by virtue of Circular dated July 5, 2017 and the same was without jurisdiction.
Citation :
R/Special Civil Application No. 7388 of 2021 dated June 24, 2021
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 324
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani -
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027
CA Arpita Tulsyan
CAclubindia
